[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.]
[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 March 6, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Re: China Pharma Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 3, 2011 and Amended]
[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 March 6, 2012 VIA EDGAR Division ofrporation Finance 100 F Street, NE Mail Stop: 3561 Attention:Jim B. Rosenberg, Seniorsistant Chief Accountant Re: China Pharmas, Form 10-K for the Fiscal Year Ended December 31, 2010]
[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 March 6, 2012 VIA EDGAR Division ofrporation Finance 100 F Street, NE Mail Stop: 3561 Attention:Jim B. Rosenberg, Seniorsistant Chief Accountant Re: China Pharmas, Form 10-K for the Fiscal Year Ended December 31, 2010]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 March 6, 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]
[March 6, 2012 Via EDGAR and by E-Mail Mr. Stephen Krikorian Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: China Digital TV Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 File No. 001-33692 Dear Mr. Krikorian: Staff Commission SEC Company 2010 Form 20-F This is in response to the comment letter,]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 March 6, 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]
[March 6, 2012 Via EDGAR and by E-Mail Mr. Stephen Krikorian Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: China Digital TV Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 File No. 001-33692 Dear Mr. Krikorian: Staff Commission SEC Company 2010 Form 20-F This is in response to the comment letter,]
[[Letterhead of Perfect World Co., Ltd.] March 2, 2012 VIA EDGAR AND FACSIMILE Barbara Jacobs, Assistant Director Edwin Kim, Staff Attorney Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2010 (the 2010 20-F) Filed May]
[[Letterhead of Perfect World Co., Ltd.] March 2, 2012 VIA EDGAR AND FACSIMILE Barbara Jacobs, Assistant Director Edwin Kim, Staff Attorney Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2010 (the 2010 20-F) Filed May]
