[April 19, 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. Annual Report on Form 10-K for year ended December 31, 2010 Filed March 16,]
[April19, 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. Annual Report on Form10-K for year ended December31, 2010]
[April19, 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. Annual Report on Form10-K for year ended December31, 2010]
[April 12, 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 2.]
[April 11, 2011 VIA EDGAR Division of Corporation Finance Attn: Larry Spirgel Re: ATA Inc. Ladies and Gentlemen: Notes to Financial Statements Note 2 (g) Revenue Recognition, page F-11 1. We note your response to our letter dated January 18, 2011. We understand that you sold your NTET software to approximately 10 distributors, who then resold the software to schools]
[April 11, 2011 VIA EDGAR Division of Corporation Finance Attn: Larry Spirgel Re: ATA Inc. Ladies and Gentlemen: Notes to Financial Statements Note 2 (g) Revenue Recognition, page F-11 1. We note your response to our letter dated January 18, 2011. We understand that you sold your NTET software to approximately 10 distributors, who then resold the software to schools]
[THT HEAT TRANSFER TECHNOLOGY, INC. THT Industrial Park No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China 86-434-3265241 April 8, 2011 By EDGAR Transmission Ms. Sherry Haywood Re: THT Heat Transfer Technology, Inc. Registration Statement on Form S-3 Filed February 3, 2011 File No. 333-172049 Dear Ms. Haywood: We acknowledge and agree that: We believe that]
[THT HEAT TRANSFER TECHNOLOGY, INC. THT Industrial Park No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China 86-434-3265241 April 8, 2011 By EDGAR Transmission Ms. Sherry Haywood Re: THT Heat Transfer Technology, Inc. Registration Statement on Form S-3 Filed February 3, 2011 File No. 333-172049 Dear Ms. Haywood: We acknowledge and agree that: We believe that]
[AGRIA CORPORATION 21/F Tower B, Ping An IFC 1-3 Xinyuan South Road, Chaoyang District, Beijing 100027 Tel: +86 10 8438 1060 Fax: +86 10 8438 1003 April 5th, 2011 VIA EDGAR AND FACSIMILE Tia Jenkins Re: Agria Corporation Dear Ms. Jenkins and Mr. Archfield: For ease of review, we have set forth below each of the numbered comments of the]
[AGRIA CORPORATION 21/F Tower B, Ping An IFC 1-3 Xinyuan South Road, Chaoyang District, Beijing 100027 Tel: +86 10 8438 1060 Fax: +86 10 8438 1003 April 5th, 2011 VIA EDGAR AND FACSIMILE Tia Jenkins Re: Agria Corporation Dear Ms. Jenkins and Mr. Archfield: For ease of review, we have set forth below each of the numbered comments of the]
