CREG [CHINA RECYCLING ENERGY] CORRESP: Albany Atlanta Brussels Denver Los Angeles www.mckennalong.com New

[Albany Atlanta Brussels Denver Los Angeles www.mckennalong.com New York Philadelphia San Diego San Francisco THOMAS WARDELL (404) 527-4990 EMAIL ADDRESS twardell@mckennalong.com March 30, 2011 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Adam Phippen Re: China Recycling Energy Corporation Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31,]

By | 2016-03-21T15:52:21+00:00 March 30th, 2011|Categories: Chinese Stocks, CREG, Webplus ver|Tags: , , , , , |0 Comments
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CREG [CHINA RECYCLING ENERGY] CORRESP: (Original Filing)

[Albany Atlanta Brussels Denver Los Angeles www.mckennalong.com New York Philadelphia San Diego San Francisco THOMAS WARDELL (404) 527-4990 EMAIL ADDRESS twardell@mckennalong.com March 30, 2011 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Adam Phippen Re: China Recycling Energy Corporation Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31,]

By | 2016-03-21T15:51:30+00:00 March 30th, 2011|Categories: Chinese Stocks, CREG, SEC Original|Tags: , , , , , |0 Comments
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ATAI [ATA] CORRESP: (Original Filing)

[March 25, 2011 VIA EDGAR Division of Corporation Finance Attn: Larry Spirgel, Assistant Director Christine Adams, Senior Staff Accountant Re: ATA Inc. Dear Ms. Adams: We recently received the Staff’s follow-up comment letter dated March 4, 2011 concerning the above referenced Form 20-F. The comment letter requests ATA Inc. (the “Company”) to provide its written responses to the Staff within]

By | 2016-04-03T11:50:27+00:00 March 25th, 2011|Categories: ATAI, Chinese Stocks, SEC Original|Tags: , , , , , |0 Comments
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ATAI [ATA] CORRESP: March 25, 2011 VIA EDGAR Division of Corporation

[March 25, 2011 VIA EDGAR Division of Corporation Finance Attn: Larry Spirgel, Assistant Director Christine Adams, Senior Staff Accountant Re: ATA Inc. Dear Ms. Adams: We recently received the Staff’s follow-up comment letter dated March 4, 2011 concerning the above referenced Form 20-F. The comment letter requests ATA Inc. (the “Company”) to provide its written responses to the Staff within]

By | 2016-04-03T11:51:40+00:00 March 25th, 2011|Categories: ATAI, Chinese Stocks, Webplus ver|Tags: , , , , , |0 Comments
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KZ [KONGZHONG] CORRESP: (Original Filing)

[March 24, 2011 Via Facsimile and EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 filed on June 4, 2010 (File No. 000-50826) Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response]

By | 2016-03-08T04:39:35+00:00 March 24th, 2011|Categories: Chinese Stocks, KZ, SEC Original|Tags: , , , , , |0 Comments
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KZ [KONGZHONG] CORRESP: March 24, 2011 Via Facsimile and EDGAR Mr.

[March 24, 2011 Via Facsimile and EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 filed on June 4, 2010 (File No. 000-50826) Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response]

By | 2016-03-08T04:40:37+00:00 March 24th, 2011|Categories: Chinese Stocks, KZ, Webplus ver|Tags: , , , , , |0 Comments
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SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)

[Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Skinner and Mr. Carrol: Staff Commission Comment Letter 10-K Report Company We Us We submit this letter in response to comments from the staff (the]

By | 2016-04-01T16:29:51+00:00 March 21st, 2011|Categories: Chinese Stocks, SEC Original, SPU|Tags: , , , , , |0 Comments
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SPU [SkyPeople Fruit Juice] CORRESP: Via EDGAR Mr. Brad Skinner Mr. Bob Carrol

[Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Skinner and Mr. Carrol: Staff Commission Comment Letter 10-K Report Company We Us We submit this letter in response to comments from the staff (the]

By | 2016-04-01T16:30:44+00:00 March 21st, 2011|Categories: Chinese Stocks, SPU, Webplus ver|Tags: , , , , , |0 Comments
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VISN [VISIONCHINA MEDIA] CORRESP: (Original Filing)

[VISIONCHINA MEDIA INC. March 15, 2011 VIA EDGAR Larry Spirgel Kate Beukenkamp Sharon Virga Kyle Moffatt 100 F Street, N.E. Re: Amendment No. 1 to the Form 20-F for the Year Ended December 31, 2009 Filed June 23, 2010 File No. 001-33821 Dear Mr. Spirgel, Ms. Beukenkamp, Ms. Virga and Mr. Moffatt: If you have any questions, please contact Mr.]

By | 2016-03-30T00:11:20+00:00 March 15th, 2011|Categories: Chinese Stocks, SEC Original, VISN|Tags: , , , , , |0 Comments
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VISN [VISIONCHINA MEDIA] CORRESP: VISIONCHINA MEDIA INC. March 15, 2011 VIA EDGAR

[VISIONCHINA MEDIA INC. March 15, 2011 VIA EDGAR Larry Spirgel Kate Beukenkamp Sharon Virga Kyle Moffatt 100 F Street, N.E. Re: Amendment No. 1 to the Form 20-F for the Year Ended December 31, 2009 Filed June 23, 2010 File No. 001-33821 Dear Mr. Spirgel, Ms. Beukenkamp, Ms. Virga and Mr. Moffatt: If you have any questions, please contact Mr.]

By | 2016-03-30T00:12:18+00:00 March 15th, 2011|Categories: Chinese Stocks, VISN, Webplus ver|Tags: , , , , , |0 Comments
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