[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 August 2, 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 Form 10-Q for the period ended March 31, 2011]
[VIA EDGAR August 2, 2011 Jim B. Rosenberg, Senior Assistant Chief Accountant Mary Mast, Senior Staff Accountant Tabatha Akins, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 20, 2011 File No. 001-33751 Dear Mr. Rosenberg, Ms. Mast and Ms. Akins:]
[VIA EDGAR August 2, 2011 Jim B. Rosenberg, Senior Assistant Chief Accountant Mary Mast, Senior Staff Accountant Tabatha Akins, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 20, 2011 File No. 001-33751 Dear Mr. Rosenberg, Ms. Mast and Ms. Akins:]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 July 29, 2011 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Dear Mr. O’Brien: Form 10-K for the Fiscal Year Ended December 31, 2010 Item 1. Business, page 1 Our Corporate History, page 1 1. We note]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 July 29, 2011 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Dear Mr. O’Brien: Form 10-K for the Fiscal Year Ended December 31, 2010 Item 1. Business, page 1 Our Corporate History, page 1 1. We note]
[July 28, 2011 VIA EDGAR Mr. John Cash Accounting Branch Chief 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: We appreciate the Staff's cooperation in]
[July 28, 2011 VIA EDGAR Mr. John Cash Accounting Branch Chief 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: We appreciate the Staff's cooperation in]
[ALBANY AMSTERDAM ATLANTA AUSTIN BERLIN** BOSTON BRUSSELS** CHICAGO DALLAS DELAWARE DENVER FORT LAUDERDALE HOUSTON LAS VEGAS LONDON * LOS ANGELES MIAMI MILAN ** NEW JERSEY NEW YORK]
[Entertainment Gaming Asia Inc. Unit 3705, 37/F, The Centrium 60 Wyndham Street Central, Hong Kong 011 852 3151 3800 July 26, 2011 VIA FACSIMILE AND EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Jay Ingram, Legal Branch Chief Re: Entertainment Gaming Asia Inc. Registration Statement on Form S-3 Dear Mr. Ingram: Entertainment Gaming Asia Inc. (the Company) hereby]
[Entertainment Gaming Asia Inc. Unit 3705, 37/F, The Centrium 60 Wyndham Street Central, Hong Kong 011 852 3151 3800 July 26, 2011 VIA FACSIMILE AND EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Jay Ingram, Legal Branch Chief Re: Entertainment Gaming Asia Inc. Registration Statement on Form S-3 Dear Mr. Ingram: Entertainment Gaming Asia Inc. (the Company) hereby]
