[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 January 17, 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 Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 January 17, 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 January 17, 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 January 17, 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]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 AFFILIATE OFFICES 42/F, EDINBURGH TOWER, THE LANDMARK PARTNERS 15 QUEENS ROAD CENTRAL, HONG KONG BOSTON EDWARD H.P. LAM ¨ * CHICAGO G.S. PAUL MITCHARD QC ¨ TEL: (852) 3740-4700 HOUSTON CLIVE W. ROUGH ¨ FAX: (852) 3740-4727 LOS ANGELES JONATHAN B. STONE * www.skadden.com NEW YORK ALEC P. TRACY * PALO ALTO WILMINGTON]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 AFFILIATE OFFICES 42/F, EDINBURGH TOWER, THE LANDMARK PARTNERS 15 QUEENS ROAD CENTRAL, HONG KONG BOSTON EDWARD H.P. LAM ¨ * CHICAGO G.S. PAUL MITCHARD QC ¨ TEL: (852) 3740-4700 HOUSTON CLIVE W. ROUGH ¨ FAX: (852) 3740-4727 LOS ANGELES JONATHAN B. STONE * www.skadden.com NEW YORK ALEC P. TRACY * PALO ALTO WILMINGTON]
[January 13, 2012 Mr. Andrew D. Mew Accounting Branch Chief Division of Corporation Finance Re: Acorn International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 27, 2011 File No. 1-33429 Dear Mr. Mew: Acorn Company Comment Letter Form 20-F Commission On behalf of Acorn International, Inc. ( Staff For your convenience, we have reproduced the]
[January 13, 2012 Mr. Andrew D. Mew Accounting Branch Chief Division of Corporation Finance Re: Acorn International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 27, 2011 File No. 1-33429 Dear Mr. Mew: Acorn Company Comment Letter Form 20-F Commission On behalf of Acorn International, Inc. ( Staff For your convenience, we have reproduced the]
[CHINA FINANCE ONLINE CO. LIMITED 9th Floor of Tower C, Corporate Square NO.35 Financial Street, Xicheng District Beijing 100033, China January 13, 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]
[SkyPeople Fruit Juice, Inc. 16F, National Bank Tower, No. 2 Gaoxin 1st Road, Xi’an, China 710075 Via EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Re: Mr. Ethan Horowitz, Branch Chief Ms. Shannon Buskirk, Staff Member SkyPeople Fruit Juice, Inc. Form 8-K filed on December 30, 2011 (File No. 001-34502) Dear Mr. Horowitz and Ms. Buskirk: The Company]
