[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 November 17, 2011 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. File No. 1-34499 December 31, 2010 Form 10-K Filed March 16, 2011 Definitive Proxy Statement on Schedule 14A Filed April 29, 2011 March 31, 2011 Form]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 November 17, 2011 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. File No. 1-34499 December 31, 2010 Form 10-K Filed March 16, 2011 Definitive Proxy Statement on Schedule 14A Filed April 29, 2011 March 31, 2011 Form]
[VIA EDGAR November 16, 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. Akins:]
[VIA EDGAR November 16, 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. Akins:]
[November 10, 2011 H. Roger Schwall John Cannarella Mark C. Shannon Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2009 Filed June 25, 2010 Form 20-F for Fiscal Year Ended December 31, 2010 Filed May 10, 2011 Response Letter Dated August 24, 2011 File No. 1-15006 Dear Mr.]
[November 10, 2011 H. Roger Schwall John Cannarella Mark C. Shannon Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2009 Filed June 25, 2010 Form 20-F for Fiscal Year Ended December 31, 2010 Filed May 10, 2011 Response Letter Dated August 24, 2011 File No. 1-15006 Dear Mr.]
[China Recycling Energy Corporation November 9, 2011 VIA EDGAR & FACSIMILE Division of Corporation Finance 100 F Street, N.E. Attention: H. Christopher Owings, Assistant Director Re: China Recycling Energy Corporation File No. 333-174484 Dear Mr. Owings: In connection with the acceleration Please note, as requested and agreed to, the Company will be submitting an amendment to its Form S-3/A the]
[China Recycling Energy Corporation November 9, 2011 VIA EDGAR & FACSIMILE Division of Corporation Finance 100 F Street, N.E. Attention: H. Christopher Owings, Assistant Director Re: China Recycling Energy Corporation File No. 333-174484 Dear Mr. Owings: In connection with the acceleration Please note, as requested and agreed to, the Company will be submitting an amendment to its Form S-3/A the]
[Albany Atlanta Brussels Denver Los Angeles THOMAS WARDELL (404) 527-4990 www.mckennalong.com New York Philadelphia Sacramento San Diego San Francisco EMAIL ADDRESS twardell@mckennalong.com November 9, 2011 VIA EDGAR & FACSIMILE Division of Corporation Finance 100 F Street, N.E. Attention: H. Christopher Owings, Assistant Director Re: China Recycling Energy Corporation File No. 333-174484 Dear Mr. Owings: In connection with the acceleration Please]
[Albany Atlanta Brussels Denver Los Angeles THOMAS WARDELL (404) 527-4990 www.mckennalong.com New York Philadelphia Sacramento San Diego San Francisco EMAIL ADDRESS twardell@mckennalong.com November 9, 2011 VIA EDGAR & FACSIMILE Division of Corporation Finance 100 F Street, N.E. Attention: H. Christopher Owings, Assistant Director Re: China Recycling Energy Corporation File No. 333-174484 Dear Mr. Owings: In connection with the acceleration Please]
