[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]
[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 December 1, 2010 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Company Amendment No. 4 Amendment No. 3 On behalf of Kingold Jewelry, Inc. (the “ Staff’s Please acknowledge your]
[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 December 1, 2010 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Company Amendment No. 4 Amendment No. 3 On behalf of Kingold Jewelry, Inc. (the “ Staff’s Please acknowledge your]
[November 30, 2010 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: On Sohus behalf, we advise the Staff that Sohu expects to be in a position to respond to the Fourth]
[November 30, 2010 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: On Sohus behalf, we advise the Staff that Sohu expects to be in a position to respond to the Fourth]
[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 November 24, 2010 VIA FEDERAL EXPRESS Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Pre-effective Amendment 3 to Registration Statement on Form F-1 Filed November 19, 2010 File No 333-168496]
[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 November 24, 2010 VIA FEDERAL EXPRESS Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Pre-effective Amendment 3 to Registration Statement on Form F-1 Filed November 19, 2010 File No 333-168496]
[[Letterhead of CNinsure Inc.] November 24, 2010 VIA EDGAR AND FACSIMILE Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant Re: CNinsure Inc. Form 20-F for the fiscal year ended December 31, 2009 filed on May 7, 2010 (File No. 001-33768) Dear Mr. Rosenberg and Ms. Ignat, This letter sets forth our responses to the comments contained in the letter dated]
[[Letterhead of CNinsure Inc.] November 24, 2010 VIA EDGAR AND FACSIMILE Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant Re: CNinsure Inc. Form 20-F for the fiscal year ended December 31, 2009 filed on May 7, 2010 (File No. 001-33768) Dear Mr. Rosenberg and Ms. Ignat, This letter sets forth our responses to the comments contained in the letter dated]
