[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,]
[China Packaging Group Inc. No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province 311215 Peoples Republic of China November 17, 2010 Via EDGAR and Courier Attn: John Reynolds Edwin Kim Brian McAllister Ryan Milne Re: China Packaging Group Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed on November 5, 2010 File No.: 333-168370]
[China Packaging Group Inc. No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province 311215 Peoples Republic of China November 17, 2010 Via EDGAR and Courier Attn: John Reynolds Edwin Kim Brian McAllister Ryan Milne Re: China Packaging Group Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed on November 5, 2010 File No.: 333-168370]
[November 15, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for the Fiscal Year Ended December 31, 2009 Item 3. Key]
[November 15, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for the Fiscal Year Ended December 31, 2009 Item 3. Key]
[ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER THE LANDMARK 15 QUEENS ROAD CENTRAL HONG KONG tel 852-2218-9100 fax 852-2218-9200 WWW.ORRICK.COM November 12 , 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,]
[ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER THE LANDMARK 15 QUEENS ROAD CENTRAL HONG KONG tel 852-2218-9100 fax 852-2218-9200 WWW.ORRICK.COM November 12 , 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,]
[CHINA WIND SYSTEMS, INC. No. 9 Yanyu Middle Road Qianzhou Village, Huishan District, Wuxi City Jiangsu Province, China 214181 November 10, 2010 VIA EDGAR Division of Corporation Finance 100 F Street Attention: Russell Mancuso, Branch Chief Re: China Wind Systems, Inc. Form 10-K for the year ended December 31, 2009 Filed March 31, 2010 File No 1-34591 Ladies and Gentlemen:]
[CHINA WIND SYSTEMS, INC. No. 9 Yanyu Middle Road Qianzhou Village, Huishan District, Wuxi City Jiangsu Province, China 214181 November 10, 2010 VIA EDGAR Division of Corporation Finance 100 F Street Attention: Russell Mancuso, Branch Chief Re: China Wind Systems, Inc. Form 10-K for the year ended December 31, 2009 Filed March 31, 2010 File No 1-34591 Ladies and Gentlemen:]
[CHINA WIND SYSTEMS, No. 9 Yanyu Middle Road Qianzhou Village, Huishan District, Wuxi City Jiangsu Province, China 214181 November 10, 2010 VIA EDGAR Division ofrporation Finance 100 F Street Attention: Russell Mancuso, Branch Chief Re: China Wind Systems, Form 10-K for the year ended December 31, 2009 Filed March 31, 2010]
