[CHINA GREEN AGRICULTURE, INC. Road 3rd Floor, Borough A, Block A. No.181, South Taibai Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Max A. Webb, Assistant Director Re: China Green Agriculture, Inc. Registration Statement on Form S-3 Filed July 23, 2010 File No.: 333-168297 Dear Mr. Webb: Form S-3 filed July 23, 2010 Incorporation of Certain]
[CHINA GREEN AGRICULTURE, INC. Road 3rd Floor, Borough A, Block A. No.181, South Taibai Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Max A. Webb, Assistant Director Re: China Green Agriculture, Inc. Registration Statement on Form S-3 Filed July 23, 2010 File No.: 333-168297 Dear Mr. Webb: Form S-3 filed July 23, 2010 Incorporation of Certain]
[HIGHWAY HOLDINGS LIMITED Suite No. 810, Level 8 Landmark North 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong December 27, 2010 Via Edgar and Facsimile 100 F Street, N.E. Re: Highway Holdings Limited – Registration Statement on Form F-3 File No. 333-168870 Ladies and Gentlemen: The Company hereby acknowledges that: · · · Very truly yours, Roland Kohl]
[December 23, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Forms 6-K filed November 15, 2010 and November 26, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for]
[December 23, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Forms 6-K filed November 15, 2010 and November 26, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for]
[Trina Solar Limited December 22, 2010 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited Form 20-F for the Year Ended December 31, 2009 File No. 001-33195 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]
[Trina Solar Limited December 22, 2010 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited Form 20-F for the Year Ended December 31, 2009 File No. 001-33195 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]
[December 22, 2010 Via Facsimile and EDGAR Mr. Larry Spirgel, Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended 31, 2009 (File No. 000-50826) December Dear Mr. Spirgel: The Company notes that the Staff has requested that the Company either (i) respond to the Staff’s comments within 10 business days or (ii) inform the Staff as]
[December 22, 2010 Via Facsimile and EDGAR Mr. Larry Spirgel, Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended 31, 2009 (File No. 000-50826) December Dear Mr. Spirgel: The Company notes that the Staff has requested that the Company either (i) respond to the Staff’s comments within 10 business days or (ii) inform the Staff as]
[December 20, 2010 Via Edgar and Facsimile Linda Cvrkel RE: eLong, Inc. Dear Ms. Cvrkel: Staff Comment Letter Company 2009 20-F Our responses have been prepared to reflect information as of the date of this letter or as of other dates indicated herein. Where noted, in accordance with the Staffs suggestions, we are proposing to make certain changes in or]
