[SearchMedia Holdings Limited K-Wah Center #38-03 1010 Middle Huaihai Road Shanghai, China 200031 May 4, 2012 VIA EDGAR Larry Spirgel Assistant Director Division of Corporation Finance Re: SearchMedia Holdings Limited (the Company) Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 Response dated April 24, 2012 File No. 333-158336 Dear Mr. Spirgel: We hereby respond]
[SearchMedia Holdings Limited K-Wah Center #38-03 1010 Middle Huaihai Road Shanghai, China 200031 May 4, 2012 VIA EDGAR Larry Spirgel Assistant Director Division of Corporation Finance Re: SearchMedia Holdings Limited (the Company) Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 Response dated April 24, 2012 File No. 333-158336 Dear Mr. Spirgel: We hereby respond]
[April 27, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel Assistant Director Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011 Filed June 15, 2011 File No. 001-33910 Ladies and Gentlemen: FY2011 20-F FY2012 20-F Form 20-F for the fiscal year ended December 31, 2009 General D. Risk Factors, page]
[April 27, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel Assistant Director Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011 Filed June 15, 2011 File No. 001-33910 Ladies and Gentlemen: FY2011 20-F FY2012 20-F Form 20-F for the fiscal year ended December 31, 2009 General D. Risk Factors, page]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM DIRECT DIAL AFFILIATE OFFICES DIRECT FAX 42/F, EDINBURGH TOWER, THE LANDMARK BOSTON (852) 3910-4850 15 QUEENS ROAD CENTRAL, HONG KONG CHICAGO EMAIL ADDRESS HOUSTON JULIE.GAO@SKADDEN.COM LOS ANGELES NEW YORK PARTNERS TEL: (852) 3740-4700 PALO ALTO EDWARD H.P. LAM ¨ * FAX: (852) 3740-4727 G.S. PAUL MITCHARD QC ¨ www.skadden.com WILMINGTON CLIVE W. ROUGH ¨]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM DIRECT DIAL AFFILIATE OFFICES DIRECT FAX 42/F, EDINBURGH TOWER, THE LANDMARK BOSTON (852) 3910-4850 15 QUEENS ROAD CENTRAL, HONG KONG CHICAGO EMAIL ADDRESS HOUSTON JULIE.GAO@SKADDEN.COM LOS ANGELES NEW YORK PARTNERS TEL: (852) 3740-4700 PALO ALTO EDWARD H.P. LAM ¨ * FAX: (852) 3740-4727 G.S. PAUL MITCHARD QC ¨ www.skadden.com WILMINGTON CLIVE W. ROUGH ¨]
[SearchMedia Holdings Limited Floor 13, Central Modern Building 468 Xinhui Road Shanghai, China 200060 April 24, 2012 VIA EDGAR Larry Spirgel Assistant Director Exchange Commission Division of Corporation Finance Re: SearchMedia Holdings Limited (the Company or SearchMedia) Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 Response dated April 12, 2012 File No. 333-158336 Dear]
[SearchMedia Holdings Limited Floor 13, Central Modern Building 468 Xinhui Road Shanghai, China 200060 April 24, 2012 VIA EDGAR Larry Spirgel Assistant Director Exchange Commission Division of Corporation Finance Re: SearchMedia Holdings Limited (the Company or SearchMedia) Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 Response dated April 12, 2012 File No. 333-158336 Dear]
[April 19, 2012 John Hartz Senior Assistant Chief Accountant 100 F Street, N.E. RE: Fuwei Films (Holdings) Co., Ltd. Form 20-F for the Year Ended December 31, 2010 Filed March 25, 2011 Form 20-F/A for the Year Ended December 31, 2010 Filed December 2, 2011 Form 20-F/A for the Year Ended December 31, 2010 Filed March 21, 2012 Response dated]
[April 19, 2012 John Hartz Senior Assistant Chief Accountant 100 F Street, N.E. RE: Fuwei Films (Holdings) Co., Ltd. Form 20-F for the Year Ended December 31, 2010 Filed March 25, 2011 Form 20-F/A for the Year Ended December 31, 2010 Filed December 2, 2011 Form 20-F/A for the Year Ended December 31, 2010 Filed March 21, 2012 Response dated]
