[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]
[December20, 2010 Via Edgar and Facsimile Linda Cvrkel RE: eLong, Dear Ms.Cvrkel: Staffmment Lettermpany 2009 20-F Our responses have been prepared to reflect information of thete of this letter or of othertes indicated herein. Where noted, in accordance with the Staffs suggestions, we are proposing to make certain changes in orditions to our future filings.]
[December 17, 2010 VIA EDGAR AND FACSIMILE Mr. Duc Dang, Attorney-Advisor Ms. Erin E. Martin, Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. Re: IFM Investments Limited Registration Statement on Form F-1 (Registration File No. 333-169541) Dear Mr. Dang and Ms. Martin: If there is any change in the acceleration request set forth above, the Company will promptly notify]
[December 16, 2010 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom, Inc. Annual Report on Form 10-K for year ended December 31, 2009 Filed March 15,]
[December 16, 2010 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom, Inc. Annual Report on Form 10-K for year ended December 31, 2009 Filed March 15,]
[December16, 2010 VIA EDGAR AND OVERNIGHT DELIVERY 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]
[December16, 2010 VIA EDGAR AND OVERNIGHT DELIVERY 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]
[December 16, 2010 100 F. Street N.E. Attention: Division of Corporation Finance Office of International Corporate Finance Ossen Innovation Co., Ltd. Registration Statement on Form F-6 Registration Statement No. 333-170975 Dear Sir or Madam: In accordance with Rule 461 of Regulation C under the requests acceleration of effectiveness of the above- captioned Registration Statement on Form F-6 to 3:00 p.m.]
[December 16, 2010 100 F. Street N.E. Attention: Division of Corporation Finance Office of International Corporate Finance Ossen Innovation Co., Ltd. Registration Statement on Form F-6 Registration Statement No. 333-170975 Dear Sir or Madam: In accordance with Rule 461 of Regulation C under the requests acceleration of effectiveness of the above- captioned Registration Statement on Form F-6 to 3:00 p.m.]
[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 December 16, 2010 Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Registration Statement on Form F-1 Filed December 16, 2010 File No. 333-168496 Registration Statement on Form F-6 Filed December] [December 16, 2010 Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F. Street, NE Re: Ossen Innovation Co., Ltd. File No. 333-168496 VIA FACSIMILE Ladies and Gentlemen: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectuses: November 19, 2010, November 24, 2010 and]
