XNY [China Xiniya Fashion] CORRESP: (Original Filing)
[CORRESP 1 filename1.htm]
XNY [China Xiniya Fashion] CORRESP: CORRESP 1 filename1.htm
[CORRESP 1 filename1.htm]
XNY [China Xiniya Fashion] CORRESP: (Original Filing)
[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. * * *]
XNY [China Xiniya Fashion] CORRESP: November 19, 2010 Mr. Damon Colbert Re: China
[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. * * *]
XNY [China Xiniya Fashion] CORRESP: (Original Filing)
[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]
AMCN [AIRMEDIA] CORRESP: [Letterhead of AirMedia Group Inc.] November 18, 2010
[[Letterhead of AirMedia Group Inc.] November 18, 2010 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Re: AirMedia Group Inc. (the Company) Dear Mr. Spirgel, Mr. Moffatt and Mr. Ismail: How do you evaluate and assess internal control over financial reporting? Please describe the process you used to determine whether internal control over financial reporting effectively considered controls to address]
KGJI [KINGOLD JEWELRY] CORRESP: (Original Filing)
[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 November 18, 2010 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Company Amendment No. 3 Amendment No. 2 Staff’s]
KGJI [KINGOLD JEWELRY] CORRESP: LLP (US) DLA Piper 1251 Avenue of the
[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 November 18, 2010 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Company Amendment No. 3 Amendment No. 2 Staff’s]
EDS [Exceed Co] CORRESP: (Original Filing)
[November 18, 2010 VIA EDGAR Mr. John Reynolds Assistant Director Division of Corporation Finance Re: Exceed Company Ltd. Form 20-F for the year ended December 31, 2009 Filed April 7, 2010 and amended August 23, 2010 and October 13, 2010 File No. 1-33799 Dear Mr. Reynolds: The purpose of this letter is to respond to your letter dated November 10,]
EDS [Exceed Co] CORRESP: November 18, 2010 VIA EDGAR Mr. John Reynolds
[November 18, 2010 VIA EDGAR Mr. John Reynolds Assistant Director Division of Corporation Finance Re: Exceed Company Ltd. Form 20-F for the year ended December 31, 2009 Filed April 7, 2010 and amended August 23, 2010 and October 13, 2010 File No. 1-33799 Dear Mr. Reynolds: The purpose of this letter is to respond to your letter dated November 10,]
