[September 22, 2011 Via EDGAR and by E-Mail Mr. Stephen Krikorian Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: China Digital TV Holding Co., Ltd. Annual Report on Form 20-F for the Fiscal Year Ended December 31, 2010 (File No. 001-33692) Dear Mr. Krikorian: Company Comment Letter Staff SEC Form 20-F China Digital TV Holding Co.,]
[September 22, 2011 Via EDGAR and by E-Mail Mr. Stephen Krikorian Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: China Digital TV Holding Co., Ltd. Annual Report on Form 20-F for the Fiscal Year Ended December 31, 2010 (File No. 001-33692) Dear Mr. Krikorian: Company Comment Letter Staff SEC Form 20-F China Digital TV Holding Co.,]
[CHINA FINANCE ONLINE CO. LIMITED September 22, 2011 VIA EDGAR AND FACSIMILE Mr. Patrick Gilmore RE China Finance Online Co. Limited Dear Mr. Gilmore: On behalf of China Finance Online Co. Limited (the Company), we respectfully advise the Staff that we will require more than 10 business days to sufficiently respond to each of the comments contained in the Comment]
[CHINA FINANCE ONLINE CO. LIMITED September 22, 2011 VIA EDGAR AND FACSIMILE Mr. Patrick Gilmore RE China Finance Online Co. Limited Dear Mr. Gilmore: On behalf of China Finance Online Co. Limited (the Company), we respectfully advise the Staff that we will require more than 10 business days to sufficiently respond to each of the comments contained in the Comment]
[VIA 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 convenience, each response (each]
[VIA 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 convenience, each response (each]
[650 Riverbend Drive, Suite B Kitchener, Ontario, Canada N2K 3S2 Tel: +1 519-954-2057 Fax: +1 519-954-2597 www.canadiansolar.com Mr. Gary Todd, Accounting Reviewer Mr. Brian Cascio, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Via EDGAR and U.S. Mail Re: Canadian Solar, Inc. Form 20-F for the fiscal year ended December 31, 2010 Filed May 17, 2011 File]
[650 Riverbend Drive, Suite B Kitchener, Ontario, Canada N2K 3S2 Tel: +1 519-954-2057 Fax: +1 519-954-2597 www.canadiansolar.com Mr. Gary Todd, Accounting Reviewer Mr. Brian Cascio, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Via EDGAR and U.S. Mail Re: Canadian Solar, Inc. Form 20-F for the fiscal year ended December 31, 2010 Filed May 17, 2011 File]
[[China Telecom Corporation Limited Letterhead] September 14, 2011 Mr. Larry Spirgel, Assistant Director, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2010 (File No. 001-31517) Dear Mr. Spirgel: Staff Commission Company Form 20-F This is in response to the comment]
[September 14, 2011 Mr. Terence OBrien Accounting Branch Chief Division of Corporation Finance Re: Xinyuan Real Estate Co., Ltd. File No. 1-33863 Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 20, 2011 Dear Mr. OBrien: We have addressed each of the Staffs comments in the order presented in the Comment Letter. For ease of reference, we]
