[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 OMITTED INFORMATION HAS BEEN REPLACED BY [***].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]
[Ku6 Media Co., Ltd. Building 6, Zhengtongchuangyi Centre No. 18, Xibahe Xili, Chaoyang District, Beijing 100028, People’s Republic of China May 13, 2011 Mr. Joseph M. Kempf Mr. Robert S. Littlepage Mr. Ajay Koduri Division of Corporation Finance 100 F Street, N.E. Mail Stop 7010 U.S.A. Re: Ku6 Media Co., Ltd. Dear Messrs. Kempf, Littlepage and Koduri: Form 20-F Item]
[Ku6 Media Co., Ltd. Building 6, Zhengtongchuangyi Centre No. 18, Xibahe Xili, Chaoyang District, Beijing 100028, People’s Republic of China May 13, 2011 Mr. Joseph M. Kempf Mr. Robert S. Littlepage Mr. Ajay Koduri Division of Corporation Finance 100 F Street, N.E. Mail Stop 7010 U.S.A. Re: Ku6 Media Co., Ltd. Dear Messrs. Kempf, Littlepage and Koduri: Form 20-F Item]
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 May 12, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 Form 10-Q for Quarterly Period Ended December 31, 2009 File No. 001-34189 Dear Mr. Wyman: In response to your letter dated February]
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 May 12, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 Form 10-Q for Quarterly Period Ended December 31, 2009 File No. 001-34189 Dear Mr. Wyman: In response to your letter dated February]
[May 11, 2011 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Form 6-K filed January 28, 2011 File No. 000-30540 Dear Ms. Collins: Form 6-K filed January 28, 2011 1.]
[May 11, 2011 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Form 6-K filed January 28, 2011 File No. 000-30540 Dear Ms. Collins: Form 6-K filed January 28, 2011 1.]
[China Packaging Group Inc. May 9, 2011 Via EDGAR Attn: Tia L. Jenkins Raquel Howard Re: China Shengda Packaging Group Inc. Item 4.01 Form 8-K/A Filed April 28, 2011 File No.: 1-34997 Ladies and Gentlemen: For the Staffs convenience, the comment is included herein and followed by our response. Form 8-K/A filed April 28, 2011 1. Response May 9, 2011]
[China Packaging Group Inc. May 9, 2011 Via EDGAR Attn: Tia L. Jenkins Raquel Howard Re: China Shengda Packaging Group Inc. Item 4.01 Form 8-K/A Filed April 28, 2011 File No.: 1-34997 Ladies and Gentlemen: For the Staffs convenience, the comment is included herein and followed by our response. Form 8-K/A filed April 28, 2011 1. Response May 9, 2011]
[H UNTER T AUBMAN W EISS LLP Louis Taubman (Admitted NY) LTaubman@htwlaw.com Email: May 9, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 File No. 001-34189 Dear Mr. Wyman: Very truly yours, HUNTER TAUBMAN WEISS LLP Attorney at Law cc: Dr.]
