[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China August 19, 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 and Form 20-F/A for Fiscal Year Ended December 31, 2010 (2010 20-F)]
[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 August 19, 2011 Division ofrporation Finance 100 F Street, NE Mail Stop: 3561 Attention:Jim B. Rosenberg, Seniorsistant Chief Accountant Re: China Pharmas, Form 10-K for the Fiscal Year Ended December 31, 2010]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China August 19, 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 and Form 20-F/A for Fiscal Year Ended December 31, 2010 (2010 20-F)]
[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 August 19, 2011 Division ofrporation Finance 100 F Street, NE Mail Stop: 3561 Attention:Jim B. Rosenberg, Seniorsistant Chief Accountant Re: China Pharmas, Form 10-K for the Fiscal Year Ended December 31, 2010]
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[August 19, 2011 Ms. Lyn Shenk, Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 30, 2011 File No. 001-32591 Dear Ms. Shenk: D. Critical Accounting Estimates Derivative Instruments, page 75 http://www.sec.gov/rules/interp/33-8350.htm We note that amounts reported as Change in fair value of financial instruments]
[August 19, 2011 Ms. Lyn Shenk, Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 30, 2011 File No. 001-32591 Dear Ms. Shenk: D. Critical Accounting Estimates Derivative Instruments, page 75 http://www.sec.gov/rules/interp/33-8350.htm We note that amounts reported as Change in fair value of financial instruments]
[August 18 , 20 11 VIA EDGAR AND FACSIMILE Mr. Kevin Woody Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: 51job, Inc. Form 20-F for the fiscal year ended December 31, 2 010 April 11 , 20 11 File No. 0-50841 Dear Mr. Woody : Form 20-F for the fiscal year ended December 31, 20 10]
[August 18 , 20 11 VIA EDGAR AND FACSIMILE Mr. Kevin Woody Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: 51job, Inc. Form 20-F for the fiscal year ended December 31, 2 010 April 11 , 20 11 File No. 0-50841 Dear Mr. Woody : Form 20-F for the fiscal year ended December 31, 20 10]
[China Gerui Advanced Materials Group Limited 1 Shuanghu Development Zone Xinzheng City Zhengzhou, Henan Province China, 451191 Tel: (011) 86-371-62568634 August 17, 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]
