[China Finance Online Co. Limited 9th Floor of Tower C, Corporate Square November 4, 2011 VIA EDGAR AND FACSIMILE Mr. Patrick Gilmore Re: China Finance Online Co. Limited Dear Mr. Gilmore: Company we us our Staff Commission Form 20-F China Finance Online Co. Limited (the Form 20-F for the Fiscal Year Ended December 31, 2010 Item 3. Key Information]
[China Finance Online Co. Limited 9th Floor of Tower C, Corporate Square November 4, 2011 VIA EDGAR AND FACSIMILE Mr. Patrick Gilmore Re: China Finance Online Co. Limited Dear Mr. Gilmore: Company we us our Staff Commission Form 20-F China Finance Online Co. Limited (the Form 20-F for the Fiscal Year Ended December 31, 2010 Item 3. Key Information]
[China Ceramics Co., Ltd. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone Anhai, Jinjiang City Fujian Province, PRC November 3, 2011 Rufus Decker Accounting Branch Chief Division of Corporate Finance Re: China Ceramics Co., Ltd. Form 20-F for the Year ended December 31, 2010 Filed April 4, 2011 File No. 1-34944 · the Company is responsible for the adequacy]
[235 Chengnan Road, Wuxi High&New November 3, 2011 VIA EDGAR Cecilia Blye, Chief Office of Global Security Risk Division of Corporation Finance 100 F Street, N.E. Re: WSP Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Initially filed on September 14, 2011 (File No. 1-33840 This letter sets forth our responses to the comments contained in]
[China Ceramics Co., Ltd. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone Anhai, Jinjiang City Fujian Province, PRC November 3, 2011 Rufus Decker Accounting Branch Chief Division of Corporate Finance Re: China Ceramics Co., Ltd. Form 20-F for the Year ended December 31, 2010 Filed April 4, 2011 File No. 1-34944 · the Company is responsible for the adequacy]
[235 Chengnan Road, Wuxi High&New November 3, 2011 VIA EDGAR Cecilia Blye, Chief Office of Global Security Risk Division of Corporation Finance 100 F Street, N.E. Re: WSP Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Initially filed on September 14, 2011 (File No. 1-33840 This letter sets forth our responses to the comments contained in]
[Giovanni Caruso Partner 345 Park Avenue New York, NY 10154 Direct Main Fax gcaruso@loeb.com November 3, 2011 Rufus Decker Accounting Branch Chief Division of Corporate Finance Re: China Ceramics Co., Ltd. Form 20-F for the Year ended December 31, 2010 Filed April 4, 2011 File No. 1-34944 Dear Mr. Decker: Company Response Letter Staff Letter Annual Report On behalf of]
[Giovanni Caruso Partner 345 Park Avenue New York, NY 10154 Direct Main Fax gcaruso@loeb.com November 3, 2011 Rufus Decker Accounting Branch Chief Division of Corporate Finance Re: China Ceramics Co., Ltd. Form 20-F for the Year ended December 31, 2010 Filed April 4, 2011 File No. 1-34944 Dear Mr. Decker: Company Response Letter Staff Letter Annual Report On behalf of]
[November 1, 2011 VIA EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Ladies and Gentlemen: Set forth below are responses to the numbered comments. For your convenience, each response (each a “Response”, and collectively the “Responses”) follows the sequentially numbered comment copied from your letter of October 18, 2011. Form 10-K for the Fiscal Year Ended December 31,]
[November 1, 2011 VIA EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Ladies and Gentlemen: Set forth below are responses to the numbered comments. For your convenience, each response (each a “Response”, and collectively the “Responses”) follows the sequentially numbered comment copied from your letter of October 18, 2011. Form 10-K for the Fiscal Year Ended December 31,]
