[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 Facsimile December 15 , 201 1 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,]
[CHINA FINANCE ONLINE CO. LIMITED 9th Floor of Tower C, Corporate Square NO.35 Financial Street, Xicheng District Beijing 100033, China December 14, 2011 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 December 14, 2011 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]
[December 13, 2011 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. 001-33717 Ladies and Gentlemen: Set forth below are responses to the numbered comments. For your]
[December 13, 2011 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. 001-33717 Ladies and Gentlemen: Set forth below are responses to the numbered comments. For your]
[WuXi PharmaTech (Cayman) Inc. 288 Fute Zhong Road Waigaoqiao Free Trade Zone Shanghai 200131 Peoples Republic of China December 12, 2011 VIA EMAIL AND ELECTRONIC TRANSMISSION Division of Corporate Finance Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Re: WuXi PharmaTech (Cayman) Inc. Form 20-F filed on April 27, 2011 (File No. 001-33623) Dear Mr. Rosenberg: Comment Letter This]
[VIA EDGAR CORRESP December 9, 2011 Jim B. Rosenberg, Senior Assistant Chief Accountant Mary Mast, Senior Staff Accountant Tabatha Akins, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 20, 2011 File No. 001-33751 Dear Mr. Rosenberg, Ms. Mast and Ms.]
[December 2, 2011 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 File No. 1-33176 Dear Mr. Hartz: Company Response Letter Staff Letter Annual Report 20-F/A Fuwei Films (Holdings) Co., Ltd. (the “ Form 20-F for the Year Ended December]
[December 2, 2011 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 File No. 1-33176 Dear Mr. Hartz: Company Response Letter Staff Letter Annual Report 20-F/A Fuwei Films (Holdings) Co., Ltd. (the “ Form 20-F for the Year Ended December]
[[Letterhead of NetEase.com, Inc.] November 23, 2011 Mr. William H. Thompson Mr. Adam Phippen Division of Corporation Finance 100 F Street, N.E. Re: NetEase.com, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2010 Filed June 22, 2011 File No. 0-30666 (the 2010 Form 20-F) Dear Mr. Thompson and Mr. Phippen: Staff Commission The Company is providing]
