[VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[China Gerui Advanced Materials Group Limited No. 69 Huaibei Street, Longhai Middle Road Zhengzhou 451191 People’s Republic of China Tel: (011) 86371-6897-0951 December 14, 2010 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Dieter King Re: China Gerui Advanced Materials Group Limited 170230 Dear Mr. King: Company Staff Commission Registration Statement We hereby submit the responses]
[China Gerui Advanced Materials Group Limited No. 69 Huaibei Street, Longhai Middle Road Zhengzhou 451191 People’s Republic of China Tel: (011) 86371-6897-0951 December 14, 2010 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Dieter King Re: China Gerui Advanced Materials Group Limited 170230 Dear Mr. King: Company Staff Commission Registration Statement We hereby submit the responses]
[December 13, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 File No. 001-34189 Dear Mr. Wyman: Very truly yours, LESER HUNTER TAUBMAN & TAUBMAN Attorney at Law cc: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]
[December 13, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 File No. 001-34189 Dear Mr. Wyman: Very truly yours, LESER HUNTER TAUBMAN & TAUBMAN Attorney at Law cc: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]
[December 9, 2010 VIA EDGAR 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, 2010 File No.]
[December 9, 2010 VIA EDGAR 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, 2010 File No.]
[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 December 9, 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 3, 2010 File No. 333-168496 Registration Statement on Form F-6 Filed December] [December 9, 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 Dear Ms. Long: Thank you for your assistance throughout the review process. GLOBAL HUNTER SECURITIES, LLC KNIGHT CAPITAL MARKETS LLC CORRESP 2 filename2.htm]
[[Letterhead of Perfect World Co., Ltd.] December 9, 2010 VIA EDGAR AND FACSIMILE Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for Fiscal Year Ended December 31, 2009 (2009 20-F) File No. 001-33587 Dear Mr. Wilson and Ms. Walsh: Form 20-F]
