[September 27, 2011 VIA EDGAR and U.S. Mail and Exchange Commission Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. (the”Company”) Form 10-K for the year ended December 31, 2010 Filed March 29, 2011 Form 10-Q for the quarter ended June 30, 2011 Filed August 15, 2011 File No. 000-11991]
[September 27, 2011 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Christine Davis, Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ctrip.com International, Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on March 31, 2011 (the 2010 20-F) File No. 001-33853 Dear Ms. Collins and Ms. Davis: Staff *]
[September 27, 2011 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Christine Davis, Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ctrip.com International, Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on March 31, 2011 (the 2010 20-F) File No. 001-33853 Dear Ms. Collins and Ms. Davis: Staff *]
[CHINA SUNERGY CO., LTD September 27, 2011 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Ms. Kate Tillan, Assistant Chief Accountant Ms. Leigh Ann Schultz Ms. Aslynn Hogue, Staff Attorney Mr. Geoffrey Kruczek, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Sunergy Co., Ltd. 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 Lee Edwards Ling Huang Alan D. Seem Admitted in New York Via Facsimile September 26, 2011 Ms. Kathleen Collins, Accounting Branch Chief Ms. Megan Akst Division of Corporation Finance 100 F Street, NE Re: SINA Corporation]
[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 Lee Edwards Ling Huang Alan D. Seem Admitted in New York Via Facsimile September 26, 2011 Ms. Kathleen Collins, Accounting Branch Chief Ms. Megan Akst Division of Corporation Finance 100 F Street, NE Re: SINA Corporation]
[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 September 23, 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 September 23, 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 September 23, 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]
[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 September 23, 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]
