[February 14, 2011 By Hand and EDGAR Mr. Pradip Bhaumik Special Counsel, Office of Global Security Risk Division of Corporation Finance 100 F. Street, N.E. Re: Mindray Medical International Limited Form 20-F for the fiscal year ended December 31, 2009 File No. 1-33036; Response Letter Dated January 19, 2011 Dear Mr. Bhaumik: Company The following is in response to your]
[February 14, 2011 By Hand and EDGAR Mr. Pradip Bhaumik Special Counsel, Office of Global Security Risk Division of Corporation Finance 100 F. Street, N.E. Re: Mindray Medical International Limited Form 20-F for the fiscal year ended December 31, 2009 File No. 1-33036; Response Letter Dated January 19, 2011 Dear Mr. Bhaumik: Company The following is in response to your]
[February14, 2011 STYLE="font-family:Times New Roman" SIZE="2">By Hand and EDGAR Mr.Pradip Bhaumikecialunsel, Office of Global Security Risk Division ofrporation Finance 100 F. Street, N.E. Re: Mindray Medical International Limited STYLE="font-family:Times New Roman" SIZE="2"> Form 20-F for the fiscal year ended December31, 2009 File No.1-33036; Response Letterted January19, 2011]
[February14, 2011 STYLE="font-family:Times New Roman" SIZE="2">By Hand and EDGAR Mr.Pradip Bhaumikecialunsel, Office of Global Security Risk Division ofrporation Finance 100 F. Street, N.E. Re: Mindray Medical International Limited STYLE="font-family:Times New Roman" SIZE="2"> Form 20-F for the fiscal year ended December31, 2009 File No.1-33036; Response Letterted January19, 2011]
[February 14, 2011 VIA EDGAR Division of Corporation Finance Attn: Christine Adams Re: ATA Inc. Ladies and Gentlemen: Notes to Financial Statements Note 2 (g) Revenue Recognition, page F-11 1. We refer to your revenue recognition policy for sales of your NTET Tutorial Platform test preparation software for the teaching industry. On page 63, you state that you sell all]
[February 14, 2011 VIA EDGAR Division of Corporation Finance Attn: Christine Adams Re: ATA Inc. Ladies and Gentlemen: Notes to Financial Statements Note 2 (g) Revenue Recognition, page F-11 1. We refer to your revenue recognition policy for sales of your NTET Tutorial Platform test preparation software for the teaching industry. On page 63, you state that you sell all]
[Response tomment 1: Thempany respectfully informs the Staff that, to the best of its knowledge, understanding and belief, none of the products ormponents that thempany designs, produces, manufactures or sells, and none of the services thempany has provided to Cuba, Iran, Sudan, and/or Syria, have been put to weapons or other military use by thoseuntries.]
[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 ” “]
[China Housing & Land Development, Inc. 6 Youyi Dong Lu, Han Yuan 4 Lou ’ Xi China 710054 February 2, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 4631 Attention: Mr. Jay Ingram Re: China Housing & Land Development, Inc. Registration Statement on Form S-3 File No. 333-169933 Dear Mr. Jay Ingram: The Company hereby]
[China Housing & Land Development, Inc. 6 Youyi Dong Lu, Han Yuan 4 Lou ’ Xi China 710054 February 2, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 4631 Attention: Mr. Jay Ingram Re: China Housing & Land Development, Inc. Registration Statement on Form S-3 File No. 333-169933 Dear Mr. Jay Ingram: The Company hereby]
