SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)
[August 24, 2010 VIA EDGAR AND FACSIMILE (202) 772-9206 Division of Corporate Finance 100 F Street, NE Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. (the “Company”) Registration Statement on Form S-1 Registration Statement File No. 333-166194 (the “ Very truly yours, Rodman & Renshaw, LLC Gregory R. Dow General Counsel cc: Rick]