[Siliconware Precision Industries Co., Ltd. No. 123, Sec. 3, Da Fong Road Tantzu Taichung, Taiwan, ROC May 23, 2011 Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Eric Atallah, Staff Accountant Ms. Lynn Dicker, Reviewing Accountant Division of Corporation Finance 100 F Street, N.E. Re: Siliconware Precision Industries Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010]
[May 20, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom, Inc. Amendment No. 1 Annual Report on Form 10-K Filed April 19, 2011 File No.]
[May 20, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom, Inc. Amendment No. 1 Annual Report on Form 10-K Filed April 19, 2011 File No.]
[May20, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom,Inc. Amendment No.1 Annual Report on Form10-K Filed April19, 2011]
[May20, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom,Inc. Amendment No.1 Annual Report on Form10-K Filed April19, 2011]
[May 19, 2011 FILED AS EDGAR CORRESPONDENCE Division of Corporation Finance 100 F Street, N.E. Attn: Frank Wyman Re: China Jo-Jo Drugstores, Inc. Item 4.01 Form 8-K Filed April 25, 2011 File No. 001-34711 Dear Mr. Wyman: 1. Response : Francis Chen, Esq. CORRESP 1 filename1.htm]
[May 19, 2011 FILED AS EDGAR CORRESPONDENCE Division of Corporation Finance 100 F Street, N.E. Attn: Frank Wyman Re: China Jo-Jo Drugstores, Inc. Item 4.01 Form 8-K Filed April 25, 2011 File No. 001-34711 Dear Mr. Wyman: 1. Response : Francis Chen, Esq. CORRESP 1 filename1.htm]
[CONFIDENTIAL TREATMENT REQUESTED BY UTSTARCOM, INC. UTSI - 0001 CERTAIN PORTIONS OF THIS LETTER HAVE BEEN OMITTED AND FILED SEPARATELY WITH THE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. OMITTED INFORMATION HAS BEEN REPLACED BY [***]. May 16, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street N.E. Mail Stop 3720]
[CONFIDENTIAL TREATMENT REQUESTED BY UTSTARCOM, INC. UTSI - 0001 CERTAIN PORTIONS OF THIS LETTER HAVE BEEN OMITTED AND FILED SEPARATELY WITH THE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. OMITTED INFORMATION HAS BEEN REPLACED BY [***]. May 16, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street N.E. Mail Stop 3720]
[CONFIDENTIAL TREATMENT REQUESTED BY UTSTARCOM, UTSI - 0001 CERTAIN PORTIONS OF THIS LETTER HAVE BEEN OMITTED AND FILED SEPARATELY WITH THEMMISSION.NFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. OMITTED INFORMATION HAS BEEN REPLACED BY [***]. May 16, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division ofrporation Finance]
