[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]
[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]
[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]
[[Letterhead of CNinsure Inc.] November 10, 2010 VIA EDGAR Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant Re: CNinsure Inc. Dear Mr. Rosenberg and Ms. Ignat, The Company expects to submit responses to the Staffs comments by November 24, 2010, and will file Amendment No. 2 on Form 20-F/A to the 2009 Form 20-F, if necessary, in response to the]
[November 5, 2010 VIA FACSMILE AND EDGAR Ms. Barbara Jacobs Assistant Director Division of Corporation Finance 100 F Street, N.E. RE: GigaMedia Limited (File no. 0-30540) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Request for Extension to Comment Letter Response Dear Ms. Jacobs: I refer to our telephone call on November 5, 2010.]
[November 5, 2010 VIA FACSMILE AND EDGAR Ms. Barbara Jacobs Assistant Director Division of Corporation Finance 100 F Street, N.E. RE: GigaMedia Limited (File no. 0-30540) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Request for Extension to Comment Letter Response Dear Ms. Jacobs: I refer to our telephone call on November 5, 2010.]
[Louis Taubman (Admitted NY) lou@lhttlaw.com Email November 5, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 File No. 001-34189 Dear Mr. Wyman: Very truly yours, LESER HUNTER TAUBMAN & TAUBMAN Attorney at Law cc: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]
[Louis Taubman (Admitted NY) lou@lhttlaw.com Email November 5, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 File No. 001-34189 Dear Mr. Wyman: Very truly yours, LESER HUNTER TAUBMAN & TAUBMAN Attorney at Law cc: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]
[ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER TEL 852-2218-9100 WWW.ORRICK.COM CERTAIN PORTIONS OF THIS LETTER AS FILED VIA EDGAR HAVE BEEN OMITTED AND FILED SEPARATELY WITH THE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. OMITTED INFORMATION HAS BEEN REPLACED IN THIS LETTER AS FILED VIA EDGAR WITH A PLACEHOLDER IDENTIFIED BY THE MARK [***].]
[[Letterhead of AirMedia Group Inc.] November 4, 2010 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Re: AirMedia Group Inc. (the Company) Dear Mr. Spirgel, Mr. Moffatt and Mr. Ismail: If you have any additional questions or comments regarding the 2009 20-F, please contact the Companys U.S. counsel, Julie Gao of Skadden, Arps, Slate, Meagher & Flom, at (852) 3740-4850.]
