[12TH FLOOR EAST TOWER | TWIN TOWERS | B-12 JIANGUOMENWAI DAJIE | BEIJING | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS VIA EDGAR March 20 , 201 2 Ms. Kathleen Collins, Accounting Branch Chief Ms. Megan Akst Division of Corporation Finance 100 F Street, NE Re: SINA Corporation Form 20-F for the fiscal year ended December 31,]
[12TH FLOOR EAST TOWER | TWIN TOWERS | B-12 JIANGUOMENWAI DAJIE | BEIJING | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS VIA EDGAR March 20 , 201 2 Ms. Kathleen Collins, Accounting Branch Chief Ms. Megan Akst Division of Corporation Finance 100 F Street, NE Re: SINA Corporation Form 20-F for the fiscal year ended December 31,]
[E-House (China) Holdings Limited March 20, 2012 VIA EDGAR AND FACSIMILE Tom Kluck, Legal Branch Chief Folake Ayoola, Attorney Adviser Division of Corporation Finance 100 F Street, N.E. Re: E-House (China) Holdings Limited Registration Statement on Form F-4 (File No. 333-179004) Dear Mr. Kluck and Ms. Ayoola: If there is any change in the acceleration request set forth above, the]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 March 14, 2012 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for Fiscal Quarter Ended September 30, 2011 Filed November 14, 2011]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 March 14, 2012 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for Fiscal Quarter Ended September 30, 2011 Filed November 14, 2011]
[SearchMedia Holdings Limited Floor 13, Central Modern Building 468 Xinhui Road Shanghai, China 200060 March 13, 2012 VIA EDGAR Larry Spirgel Assistant Director Exchange Commission Division of Corporation Finance Re: SearchMedia Holdings Limited Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 Response dated January 26, 2012 File No. 333-158336 Dear Mr. Spirgel: We hereby]
[SearchMedia Holdings Limited Floor 13, Central Modern Building 468 Xinhui Road Shanghai, China 200060 March 13, 2012 VIA EDGAR Larry Spirgel Assistant Director Exchange Commission Division of Corporation Finance Re: SearchMedia Holdings Limited Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 Response dated January 26, 2012 File No. 333-158336 Dear Mr. Spirgel: We hereby]
[PARTNERS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS JOHN ADEBIYI (ENGLAND & WALES) Z. JULIE GAO (CALIFORNIA) FRANCES P. KAO (CALIFORNIA) GREGORY G.H. MIAO (NEW YORK) ALAN G. SCHIFFMAN]
[PARTNERS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS JOHN ADEBIYI (ENGLAND & WALES) Z. JULIE GAO (CALIFORNIA) FRANCES P. KAO (CALIFORNIA) GREGORY G.H. MIAO (NEW YORK) ALAN G. SCHIFFMAN]
[China Finance Online Co. Limited 9th Floor of Tower C, Corporate Square NO.35 Financial Street, Xicheng District Beijing 100033, China March 9, 2012 VIA EDGAR AND FACSIMILE Mr. Patrick Gilmore Accounting Branch Chief 100 F Street, N.E. Re: China Finance Online Co. Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on May 31, 2011 File No.]
