[January 5, 2012 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Paul Fischer, Attorney Advisor Robert S. Littlepage, Accountant Branch Chief Joseph Cascarano, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Youku Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2010 (2010 20-F) Filed June 10, 2011 (File No. 001-34977) Dear Messrs. Spirgel, Fischer,]
[January 5, 2012 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Paul Fischer, Attorney Advisor Robert S. Littlepage, Accountant Branch Chief Joseph Cascarano, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Youku Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2010 (2010 20-F) Filed June 10, 2011 (File No. 001-34977) Dear Messrs. Spirgel, Fischer,]
[January 5, 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]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 December 30, 2011 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 Definitive Proxy Statement on Schedule 14A Filed April 29, 2011 Form 10-Q for]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 December 30, 2011 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 Definitive Proxy Statement on Schedule 14A Filed April 29, 2011 Form 10-Q for]
[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 December 30, 2011 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]
[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 December 30, 2011 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]
[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 December 29, 2011 VIA EDGAR Ms. Tabatha Akins Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Pharma Holdings, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed March 3, 2011 and Amended March 17, 2011 Form 10-Q for]
[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 December 29, 2011 VIA EDGAR Ms. Tabatha Akins Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Pharma Holdings, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed March 3, 2011 and Amended March 17, 2011 Form 10-Q for]
[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 December 29, 2011 VIA EDGAR Ms. Tabatha Akins Staff Accountant Division ofrporation Finance 100 F Street, NE Re: China Pharmas, Form 10-K for the fiscal year ended December 31, 2010 Filed March 3, 2011 and Amended March 17, 2011]
