[January 18, 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: This letter is provided in response to your letter dated December 1, 2010, regarding the above-referenced]
[January18, 2011 VIA EDGAR John Reynolds Re: Agria Corporation Form20-F for the Year Ended December31, 2009 Filed June29, 2010 File No.001-33766 Dear Mr.Reynolds and Mr.Archfield: The Company expects to submit responses to the Staffs comments by January31, 2011, and will file Amendment No.2 on Form 20-F/A to the 2009 Form 20-F, if necessary, in response]
[January17, 2011 Via Edgar and Facsimile Linda Cvrkel RE: eLong, Form20-F for the year ended December31, 2009 Filed May11, 2010 File No.000-50984 Dear Ms.Cvrkel: Staff Secondmment Lettermpany 2009 20-Fmment Letter Response Letter Our response has been prepared to reflect information of thete of this letter. Where noted, in accordance with the Staffs suggestion, we are]
[January18, 2011 VIA EDGAR John Reynolds Re: Agria Corporation Form20-F for the Year Ended December31, 2009 Filed June29, 2010 File No.001-33766 Dear Mr.Reynolds and Mr.Archfield: The Company expects to submit responses to the Staffs comments by January31, 2011, and will file Amendment No.2 on Form 20-F/A to the 2009 Form 20-F, if necessary, in response]
[January17, 2011 Via Edgar and Facsimile Linda Cvrkel RE: eLong, Form20-F for the year ended December31, 2009 Filed May11, 2010 File No.000-50984 Dear Ms.Cvrkel: Staff Secondmment Lettermpany 2009 20-Fmment Letter Response Letter Our response has been prepared to reflect information of thete of this letter. Where noted, in accordance with the Staffs suggestion, we are]
[January18, 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]
[January18, 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]
[January 18, 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: This letter is provided in response to your letter dated December 1, 2010, regarding the above-referenced]
[January 14, 2011 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited Dear Mr. Vaughn and Ms. Harkins: For ease of review, we have set forth below each of the numbered comments of the Staffs letter and the Companys responses thereto. Form 20-F for the Fiscal Year Ended December 31, 2009 Note 2. Summary]
[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 January 14, 2011 By EDGAR Transmission Ms. Jessica Dickerson Re: THT Heat Transfer Technology, Inc. Registration Statement on Form S-3 Filed December 21, 2010 File No. 333-171313 Dear Ms. Dickerson: We acknowledge and agree that: We believe that]
