[Trina Solar Limited November 23, 2010 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited 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 responses thereto. Form 20-F for the Fiscal Year Ended December 31, 2009]
[Trina Solar Limited November 23, 2010 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited 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 responses thereto. Form 20-F for the Fiscal Year Ended December 31, 2009]
[November 23, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 Form 10-Q for Quarterly Period Ended December 31, 2009 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated October 29, 2010, regarding the above-referenced]
[November 23, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 Form 10-Q for Quarterly Period Ended December 31, 2009 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated October 29, 2010, regarding the above-referenced]
[China Shengda Packaging Group Inc. No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province 311215 Peoples Republic of China November 23, 2010 Via EDGAR Attn: John Reynolds Edwin Kim Brian McAllister Ryan Milne Re: China Shengda Packaging Group Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed on November 5, 2010 File No.: 333-168370]
[November 22, 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 Tara Harkins Re: SemiLEDs Corporation Registration Statement on Form S-1 Registration No. 333-168624 Ladies and Gentlemen: This letter is being filed]
[November 22, 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 Tara Harkins Re: SemiLEDs Corporation Registration Statement on Form S-1 Registration No. 333-168624 Ladies and Gentlemen: This letter is being filed]
[November 19, 2010 Mr. Damon Colbert Re: China Xiniya Fashion Limited Dear Mr. Colbert: In connection with the above-captioned Registration Statement, we wish to advise that between November 8, 2010 and the date hereof 3600 copies of the Preliminary Prospectus dated November 8, 2010 were distributed as follows: 3600 to 4 underwriters; 1900 institutional investors; 450 individuals. * * *]
[November 19, 2010 Mr. Damon Colbert Re: China Xiniya Fashion Limited Dear Mr. Colbert: In connection with the above-captioned Registration Statement, we wish to advise that between November 8, 2010 and the date hereof 3600 copies of the Preliminary Prospectus dated November 8, 2010 were distributed as follows: 3600 to 4 underwriters; 1900 institutional investors; 450 individuals. * * *]
[China Xiniya Fashion Limited November 19, 2010 VIA FACSIMILE AND EDGAR China Xiniya Fashion Limited Registration Statement on Form F-1 Ladies and Gentlemen: * * * * * China Xiniya Fashion Limited Very truly yours, Chee Jiong Ng Chief Financial Officer CORRESP 1 filename1.htm]
