[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 March 29, 2013 Mr. Johnsh Branch Chief Exchangemmission Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2011 Filed March 28, 2012 Form 10-Q for the quarter ended September 30, 2012]
[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 March 29, 2013 Mr. Johnsh Branch Chief Exchangemmission Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2011 Filed March 28, 2012 Form 10-Q for the quarter ended September 30, 2012]
[China Metro-Rural Holdings Limited Suite 2204, 22/F, Sun Life Tower The Gateway, 15 Canton Road Tsimshatsui, Kowloon, Hong Kong March 28, 2013 VIA EDGAR 100 F Street, N.E. USA Attn.: Ms. Jennifer Gowetski (Senior Counsel) Dear Ms. Gowetski: RE: China Metro-Rural Holdings Limited Registration Statement on Form F-3 File No. 333-184774 In connection with the foregoing request for acceleration of]
[March 26, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Form 10-K for Fiscal Year Ended December 31, 2011 File No. 001-34625 Dear Mr. Thompson: Amendment No. 1 to the Company’s Form 10-K for fiscal year ended December 31, 2011 with the SEC (as attached to the]
[March 26, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Form 10-K for Fiscal Year Ended December 31, 2011 File No. 001-34625 Dear Mr. Thompson: Amendment No. 1 to the Company’s Form 10-K for fiscal year ended December 31, 2011 with the SEC (as attached to the]
[March 25, 2013 VIA EDGAR Office of Beverages, Apparel, and Mining 100 F Street, N.E. Re: China New Borun Corporation (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 6, 2012 File No. 001-34754 Dear Ms. Jenkins: * * * Item 3. Key Information, page 7 D. Risk Factors, page 9 1. As a public]
[March 25, 2013 VIA EDGAR Office of Beverages, Apparel, and Mining 100 F Street, N.E. Re: China New Borun Corporation (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 6, 2012 File No. 001-34754 Dear Ms. Jenkins: * * * Item 3. Key Information, page 7 D. Risk Factors, page 9 1. As a public]
[March 22, 2013 VIA EMAIL AND FACSIMILE Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Jessica Plowgian, Attorney-Advisor Kathryn Jacobson, Staff Accountant Dean Suehiro, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Charm Communications Inc. Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Form 6-K Filed August 24, 2012 File]
[March 22, 2013 VIA EMAIL AND FACSIMILE Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Jessica Plowgian, Attorney-Advisor Kathryn Jacobson, Staff Accountant Dean Suehiro, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Charm Communications Inc. Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Form 6-K Filed August 24, 2012 File]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 March 22, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 File No. 1-34065]
