[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 February 10, 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 February 10, 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]
[February 9, 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. File No. 001-33692 Dear Mr. Krikorian: Staff Commission SEC Company 2010 Form 20-F This is in response to the comment letter, dated January 26, 2012, from the staff (the “ For]
[February 7, 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 File No. 1-33176 Dear Mr. Hartz: Company Response Letter Staff Letter Annual Report Fuwei Films]
[February 7, 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 File No. 1-33176 Dear Mr. Hartz: Company Response Letter Staff Letter Annual Report Fuwei Films]
[HIGHWAY HOLDINGS LIMITED Landmark North, Suite 1801, Level 18 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong February 7, 2012 Via EDGAR John Cash Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Highway Holdings Limited Form 20-F for the Fiscal Year Ended March 31, 2011 Filed June 29, 2011 File No. 0-28990 Dear Mr.]
[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 February 7 , 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,]
[HIGHWAY HOLDINGS LIMITED Landmark North, Suite 1801, Level 18 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong February 7, 2012 Via EDGAR John Cash Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Highway Holdings Limited Form 20-F for the Fiscal Year Ended March 31, 2011 Filed June 29, 2011 File No. 0-28990 Dear Mr.]
[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 February 7 , 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,]
[February 6, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 3010 Attention: Kevin Woody, Branch Chief Howard Efron, Senior Staff Accountant Re: China Lodging Group, Limited Form 20-F for the year ended December 31, 2010 filed on April 7, 2011 (File No. 1-34656) Dear Mr. Woody and Mr. Efron, Company Staff Comment Letter On]
