[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]
[January 13, 2011 Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Biostar Pharmaceuticals, Inc. Form 10-K for the Year Ended December 31, 2009 Filed March 31, 2010 File No. 001-34708 Dear Keira Nakada: The purpose of this letter is to provide the Company’s responses to the December 29, 2010 comment letter (the “Comment Letter”) to Mr. Ronghua]
[January 13, 2011 Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: Biostar Pharmaceuticals, Form 10-K for the Year Ended December 31, 2009 Filed March 31, 2010 File No. 001-34708 Dear Keira Nakada: The purpose of this letter is to provide thempanys responses to the December 29, 2010mment letter (themment Letter) to Mr. Ronghua]
[January 13, 2011 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[January 13, 2011 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[RESIDENT PARTNERS January 12, 2011 Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Hanwha SolarOne Co., Ltd. (f/k/a Solarfun Power Holdings Co., Ltd.) Form 20-F for the year ended December 31, 2009 Filed May 25, 2010 Form 20-F/A for year ended December 31, 2010 File No. 1-33208 Dear Mr. Vaughn, Mr. Burton, Ms. Lam and Mr. Mumford: For your convenience,]
[January 13, 2011 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Registration Statement on Form S-1 VIA FACSIMILE & EDGAR Dear Mr. Owings: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: December 6, 2010; January 10, 2011 (ii) Dates of]
[RESIDENT PARTNERS January 12, 2011 Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Hanwha SolarOne Co., Ltd. (f/k/a Solarfun Power Holdings Co., Ltd.) Form 20-F for the year ended December 31, 2009 Filed May 25, 2010 Form 20-F/A for year ended December 31, 2010 File No. 1-33208 Dear Mr. Vaughn, Mr. Burton, Ms. Lam and Mr. Mumford: For your convenience,]
[China Petroleum & Chemical Corporation 22 Chaoyangmen North Street Chaoyang District, Beijing, 100728 The People's Republic of China Via EDGAR January 11, 2011 Ms. Alexandra M. Ledbetter Division of Corporation Finance Re: China Petroleum & Chemical Corporation Form 20-F for the Fiscal Year Ended December 31, 2009 Filed on April 30, 2010 File No. 1-15138 Dear Ms. Ledbetter: 1. We]
[China Petroleum & Chemical Corporation 22 Chaoyangmen North Street Chaoyang District, Beijing, 100728 The People's Republic of China Via EDGAR January 11, 2011 Ms. Alexandra M. Ledbetter Division of Corporation Finance Re: China Petroleum & Chemical Corporation Form 20-F for the Fiscal Year Ended December 31, 2009 Filed on April 30, 2010 File No. 1-15138 Dear Ms. Ledbetter: 1. We]
