[[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]
[[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]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, PR China 262714 September 13, 2011 ’ Terence O Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 16, 2011 Definitive Proxy Statement on Schedule 14A Filed April 29, 2011]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, PR China 262714 September 13, 2011 ’ Terence O Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 16, 2011 Definitive Proxy Statement on Schedule 14A Filed April 29, 2011]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China September 12 2011 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Melissa Kindelan Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2010 (2010 20-F) File No. 000-51469]
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[Asia Pacific Bangkok Beijing Hanoi Ho Chi Minh City Hong Kong Jakarta Kuala Lumpur Manila Melbourne Shanghai Singapore Sydney Taipei Tokyo Europe & Middle East Abu Dhabi Almaty Amsterdam Antwerp Bahrain Baku Barcelona Berlin Brussels Budapest Cairo Düsseldorf Frankfurt / Main Geneva Kyiv London Madrid Milan Moscow Munich Paris Prague Riyadh Rome St. Petersburg Stockholm Vienna Warsaw Zurich North &]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China September 12 2011 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Melissa Kindelan Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2010 (2010 20-F) File No. 000-51469]
[China Gerui Advanced Materials Group Limited 1 Shuanghu Development Zone Xinzheng City Zhengzhou, Henan Province China, 451191 Tel: (011) 86-371-62568634 September 9, 2011 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Tracey Houser Re: China Gerui Advanced Materials Group Limited Form 20-F for Fiscal Year Ended December 31, 2010 Filed April 19, 2011 Form 6-K Filed]
[China Gerui Advanced Materials Group Limited 1 Shuanghu Development Zone Xinzheng City Zhengzhou, Henan Province China, 451191 Tel: (011) 86-371-62568634 September 9, 2011 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Tracey Houser Re: China Gerui Advanced Materials Group Limited Form 20-F for Fiscal Year Ended December 31, 2010 Filed April 19, 2011 Form 6-K Filed]
