SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)
[SkyPeople Fruit Juice, Inc. 16F, China Development Bank Tower No. 2, Gaoxin 1st Road, Xi’an, PRC Fax: (702) 895-7478 September 27, 2013 VIA EDGAR Mr. H. Roger Schwall Assistant Director 450 5th Street, N.W. Re: SkyPeople Fruit Juice, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed March 29, 2013 Form 10-Q for the Fiscal Quarter Ended]