[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 January 28, 2011 Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Max. A. Webb Re: China Green Agriculture, Inc. Amended Registration Statement on Form S-3 Filed December 30, 2010 File No.: 333-168297 Dear Mr.]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 January 28, 2011 Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Max. A. Webb Re: China Green Agriculture, Inc. Amended Registration Statement on Form S-3 Filed December 30, 2010 File No.: 333-168297 Dear Mr.]
[[LETTERHEAD OF HIMAX TECHNOLOGIES, INC.] January 28, 2011 Russell Mancuso Division of Corporation Finance U.S.A. Re: Himax Technologies, Inc. Form 20-F for the fiscal year ended December 31, 2009 Filed June 3, 2010 File No. 000-51847 Dear Mr. Mancuso: 1. The Company further informs the Staff that: l l As of the filing date of the Form 20-F, the Company’s]
[[LETTERHEAD OF HIMAX TECHNOLOGIES, INC.] January 28, 2011 Russell Mancuso Division of Corporation Finance U.S.A. Re: Himax Technologies, Inc. Form 20-F for the fiscal year ended December 31, 2009 Filed June 3, 2010 File No. 000-51847 Dear Mr. Mancuso: 1. The Company further informs the Staff that: l l As of the filing date of the Form 20-F, the Company’s]
[January28, 2011 VIA EDGAR 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, 2009 Filed March15, 2010]
[January28, 2011 VIA EDGAR 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, 2009 Filed March15, 2010]
[[Letterhead of AirMedia Group Inc.] January 28, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Re: AirMedia Group Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2009 ( 2009 20-F ) Filed May 28, 2010 (File No. 001-33765) Dear Mr. Spirgel, Mr. Hill, Mr. Fischer, Mr. Moffatt and Ms. Virga: Staff 1. We note]
[[Letterhead of AirMedia Group Inc.] January 28, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Re: AirMedia Group Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2009 ( 2009 20-F ) Filed May 28, 2010 (File No. 001-33765) Dear Mr. Spirgel, Mr. Hill, Mr. Fischer, Mr. Moffatt and Ms. Virga: Staff 1. We note]
[January 27, 2011 VIA EDGAR AND FACSIMILE John Reynolds Re: Agria Corporation Dear Mr. Reynolds and Mr. Archfield: For ease of review, we have set forth below each of the numbered comments of the Staffs letter and the Companys responses thereto. Item 5. Operating and Financial Review and Prospects, page 40 D. Trend Information, page 57 1. Form 20-F or]
[January 27, 2011 VIA EDGAR AND FACSIMILE John Reynolds Re: Agria Corporation Dear Mr. Reynolds and Mr. Archfield: For ease of review, we have set forth below each of the numbered comments of the Staffs letter and the Companys responses thereto. Item 5. Operating and Financial Review and Prospects, page 40 D. Trend Information, page 57 1. Form 20-F or]
