[[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.]
[Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Skinner and Mr. Carrol: Staff Commission Comment Letter 10-K Report Company We Us We submit this letter in response to comments from the staff (the]
[Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Skinner and Mr. Carrol: Staff Commission Comment Letter 10-K Report Company We Us We submit this letter in response to comments from the staff (the]
[November 2, 2010 VIA FACSMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief 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. Collins: If you have any questions regarding the foregoing, please]
[November 2, 2010 VIA FACSMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief 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. Collins: If you have any questions regarding the foregoing, please]
[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 November 1, 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 1 to Registration Statement on Form F-1 Filed September 29, 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 1, 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 1 to Registration Statement on Form F-1 Filed September 29, 2010 File No. 333-168496]
[EDGAR Via U.S. Mail and Bob Carroll Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Carroll, We have received your comment letter, dated September 27, 2010 to our Company, SkyPeople Fruit Juice, Inc., relating to our Annual Report on Form 10-K]
[EDGAR Via U.S. Mail and Bob Carroll Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Carroll, We have received your comment letter, dated September 27, 2010 to our Company, SkyPeople Fruit Juice, Inc., relating to our Annual Report on Form 10-K]
[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 October 29, 2010 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed October 1, 2010 File No. 333-167626 Amendment No. 1 to Form 10-K]
