[February 29, 2012 Via E-mail EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 10, 2011 File No. 1-33717 Ladies and Gentlemen: The Responses (defined below) are identical to those filed on February]
[February 29, 2012 Via E-mail EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 10, 2011 File No. 1-33717 Ladies and Gentlemen: The Responses (defined below) are identical to those filed on February]
[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 February 28, 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]
[February 28, 2012 John Hartz Senior Assistant Chief Accountant 100 F Street, N.E. RE: Fuwei Films (Holdings) Co., Ltd. Dear Mr. Hartz: Company Response Letter Staff Letter Annual Report Fuwei Films (Holdings) Co., Ltd. (the “ Form 20-F for the Year Ended December 31, 2010 Item 15. Controls and Procedures, page 77 1. - You have had attrition in your]
[February 28, 2012 John Hartz Senior Assistant Chief Accountant 100 F Street, N.E. RE: Fuwei Films (Holdings) Co., Ltd. Dear Mr. Hartz: Company Response Letter Staff Letter Annual Report Fuwei Films (Holdings) Co., Ltd. (the “ Form 20-F for the Year Ended December 31, 2010 Item 15. Controls and Procedures, page 77 1. - You have had attrition in your]
[CHINA FINANCE ONLINE CO. LIMITED 9th Floor of Tower C, Corporate Square NO.35 Financial Street, Xicheng District Beijing 100033, China February 27, 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 May 31, 2011 File No. 000-50975]
[CHINA FINANCE ONLINE CO. LIMITED 9th Floor of Tower C, Corporate Square NO.35 Financial Street, Xicheng District Beijing 100033, China February 27, 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 May 31, 2011 File No. 000-50975]
[[Letterhead of Orrick, Herrington & Sutcliffe LLP] February 23, 2012 Brett E. Cooper (415) 773-5918 bcooper@orrick.com VIA EDGAR Robert F. Telewicz Jr., Senior Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Metro-Rural Holdings Limited Form 20-F for Fiscal Year Ended March 31, 2011 Filed July 11, 2011 File No. 000-53776 Dear Mr. Telewicz: Form 20-F Item]
[[Letterhead of Orrick, Herrington & Sutcliffe LLP] February 23, 2012 Brett E. Cooper (415) 773-5918 bcooper@orrick.com VIA EDGAR Robert F. Telewicz Jr., Senior Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Metro-Rural Holdings Limited Form 20-F for Fiscal Year Ended March 31, 2011 Filed July 11, 2011 File No. 000-53776 Dear Mr. Telewicz: Form 20-F Item]
[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 February 22, 2012 VIA EDGAR 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, 2010 Filed]
