[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,]
[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,]
[LLP (US) DLA Piper 1251 Avenue of the Americas, 27th Floor New York, New York 10020-1104 www.dlapiper.com Yvan-Claude Pierre yvan-claude.pierre@dlapiper.com T F January 10, 2011 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Amendment No. 6 to Registration Statement on Form S-l File No. 333-167626 Dear Mr. Owings: Company Amendment No. 6 Amendment No. 5]
[LLP (US) DLA Piper 1251 Avenue of the Americas, 27th Floor New York, New York 10020-1104 www.dlapiper.com Yvan-Claude Pierre yvan-claude.pierre@dlapiper.com T F January 10, 2011 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Amendment No. 6 to Registration Statement on Form S-l File No. 333-167626 Dear Mr. Owings: Company Amendment No. 6 Amendment No. 5]
[China Automotive Systems, Inc. No. 1 Henlong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province The People’s Republic of China January 7, 2011 Beverly A. Singleton Staff Accountant Division of Corporation Finance 100 F Street, N.E. RE: China Automotive Systems, Inc. Item 4.01 of Form 8-K Filed December 13, 2010 File No. 0-33123 Dear Ms. Singleton,]
[China Automotive Systems, Inc. No. 1 Henlong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province The People’s Republic of China January 7, 2011 Beverly A. Singleton Staff Accountant Division of Corporation Finance 100 F Street, N.E. RE: China Automotive Systems, Inc. Item 4.01 of Form 8-K Filed December 13, 2010 File No. 0-33123 Dear Ms. Singleton,]
[January 7, 2011 Via Facsimile and EDGAR 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 letter in italicized]
[January 7, 2011 Via Facsimile and EDGAR 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 letter in italicized]
[[AirMedia Group Inc. Letterhead] January 6, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Re: AirMedia Group Inc. (the Company) Dear Mr. Spirgel, Mr. Hill, Mr. Fischer, Mr. Moffatt and Ms. Virga: If you have any additional questions or comments regarding the 2009 20-F, please contact the Companys U.S. counsel, Z. Julie Gao of Skadden, Arps, Slate, Meagher &]
[[AirMedia Group Inc. Letterhead] January 6, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Re: AirMedia Group Inc. (the Company) Dear Mr. Spirgel, Mr. Hill, Mr. Fischer, Mr. Moffatt and Ms. Virga: If you have any additional questions or comments regarding the 2009 20-F, please contact the Companys U.S. counsel, Z. Julie Gao of Skadden, Arps, Slate, Meagher &]
