[ORRIC K , H ERRINGT ON & S U TCLIFFE 奧睿律師事務所 43RD FLOOR, GLOUCESTER TOWER tel 852-2218-9100 fax 852-2218-9200 WWW.ORRICK.COM December 7 , 2010 VIA EDGAR AND HAND DELIVERY Division of Corporate Finance 100 F Street, N.E. Mail Stop Number 3030 Attn: Russell Mancuso, Branch Chief, Legal Gabriel Eckstein Daniel Morris, Special Counsel Martin James Kevin Vaughn, Branch Chief, Accounting]
[TROYGOULD PC 1801 Century Park East, Suite 1600 Los Angeles, California 90067 Istvan Benko ● ● File No. 491-2 December 7, 2010 VIA EDGAR CORRESPONDENCE Pamela A. Long Assistant Director Division of Corporation Finance Mail Stop 3720 100 F Street, N.E. Re: Highway Holdings Limited Registration Statement on Form F-3 Dear Ms. Long: Concurrently with the submission of this response,]
[American Lorain Corporation December 7, 2010 Re: American Lorain Corporation Amendment No. 2 to Registration Statement on Form S-3 Filed December 7, 2010 File No. 333-169815 Dear Sir or Madam: Company In connection with this acceleration request, the Company acknowledges that: Please contact Ari Edelman of Kramer Levin Naftalis & Frankel LLP, outside counsel to the Company,]
[Skadden, Arps, Slate, Meagher & Flom llp A Delaware Limited Liability Partnership 世達國際律師事務所 30/F, CHINA WORLD OFFICE 2 NO. 1, JIAN GUO MEN WAI AVENUE BEIJING 100004 CHINA ________ TEL: (86-10) 6535-5599 FAX: (86-10) 6535-5699 www.skadden.com December 6, 2010 VIA EDGAR Mr. Duc Dang, Attorney-Advisor Ms. Erin E. Martin, Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. RE: IFM]
[Skadden, Arps, Slate, Meagher & Flom llp A Delaware Limited Liability Partnership 世達國際律師事務所 30/F, CHINA WORLD OFFICE 2 NO. 1, JIAN GUO MEN WAI AVENUE BEIJING 100004 CHINA ________ TEL: (86-10) 6535-5599 FAX: (86-10) 6535-5699 www.skadden.com December 6, 2010 VIA EDGAR Mr. Duc Dang, Attorney-Advisor Ms. Erin E. Martin, Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. RE: IFM]
[[LETTERHEAD OF OPPENHEIMER & CO. INC.] Oppenheimer & Co. Inc. 300 Madison Avenue New York, New York 10017 December 6 , 2010 Re: China Shengda Packaging Group Inc. Registration Statement on Form S-1 (Registration File No. 333-168370) Registration Statement on Form 8-A12B (File No. 001-34997) Division of Corporation Finance 100 F Street, NE Ladies and Gentlemen: 0 copies to prospective]
[CHINA SHENGDA PACKAGING GROUP INC. No. 2 Beitang Road December 6, 2010 Via EDGAR Transmission Division of Corporation Finance 100 F Street, NE Mail Stop Room 4631 Attn: Mr. John Reynolds, Assistant Director Re: China Shengda Packaging Group Inc. Form 8-A12B, File No. 001-34997 Dear Mr. Long, · · · Please contact Louis A. Bevilacqua, Esq. of Pillsbury Winthrop Shaw]
[December 6, 2010 100 F Street, N.E. Re: SemiLEDs Corporation Registration Statement on Form S-1 (File No. 333-168624) Ladies and Gentlemen: As underwriters of the Companys proposed public offering of up to 6,037,500 shares of common stock, we hereby join the Companys request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on December 8, 2010,]
[CHINA SHENGDA PACKAGING GROUP INC. No. 2 Beitang Road December 6, 2010 Via EDGAR Transmission Division of Corporation Finance 100 F Street, NE Mail Stop Room 4631 Attn: Mr. John Reynolds, Assistant Director Re: China Shengda Packaging Group Inc. Form 8-A12B, File No. 001-34997 Dear Mr. Long, · · · Please contact Louis A. Bevilacqua, Esq. of Pillsbury Winthrop Shaw]
[December 6, 2010 100 F Street, N.E. Re: SemiLEDs Corporation Registration Statement on Form S-1 (File No. 333-168624) Ladies and Gentlemen: As underwriters of the Companys proposed public offering of up to 6,037,500 shares of common stock, we hereby join the Companys request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on December 8, 2010,]
