[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 January 18, 2013 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Form 10-K for the Fiscal Year Ended June 30, 2012]
[January 18, 2013 Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Division of Corporation Finance Re: China New Borun Corporation Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 6, 2012 File No. 001-34754 Dear Ms. Jenkins: We are in the process of collecting and investigating the relevant facts in order to]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 January 18, 2013 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Form 10-K for the Fiscal Year Ended June 30, 2012]
[CHARM COMMUNICATIONS INC. Legend Town, CN01 Floor 4 No.1 Ba Li Zhuang Dong Li, Chaoyang District Beijing 100025, PRC January 18, 2013 VIA EDGAR AND FACSIMILE Mr. Larry Spirgel Assistant Director 100 F Street, N.E. RE: Charm Communications Inc. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Form 6-K filed August 24, 2012 File]
[Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR January 18, 2013 Ms. Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Re: Ever-Glory International, Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012]
[January 15, 2013 Via EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 8-K filed December 19, 2012 Form 8-K/A filed January 8, 2013 File No. 1-33717 Ladies and Gentlemen: · the Company is responsible for the adequacy and accuracy of the disclosure in the filing; · staff comments or changes to disclosure in response to staff comments]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS (852) 2514-7650 clin@stblaw.com VIA EDGAR January 15, 2013 Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Staff Accountant Division of Corporation Finance Re: VisionChina Media Inc. Form 20-F for Fiscal Year Ended December 31, 2011 Filed April]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS (852) 2514-7650 clin@stblaw.com VIA EDGAR January 15, 2013 Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Staff Accountant Division of Corporation Finance Re: VisionChina Media Inc. Form 20-F for Fiscal Year Ended December 31, 2011 Filed April]
[January 15, 2013 Via EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 8-K filed December 19, 2012 Form 8-K/A filed January 8, 2013 File No. 1-33717 Ladies and Gentlemen: · the Company is responsible for the adequacy and accuracy of the disclosure in the filing; · staff comments or changes to disclosure in response to staff comments]
[January 14, 2013 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. (the Company) Form 20-F for the fiscal year ended December 31, 2011 Filed April 19, 2012 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: This letter sets forth our responses to the comments contained in the letter dated December 18, 2012]
