[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]
[China Packaging Group Inc. No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province 311215 Peoples Republic of China October 29, 2010 Via EDGAR and Courier Attn: John Reynolds Edwin Kim Brian McAllister Ryan Milne Re: China Packaging Group Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed on October 8, 2010 File No.: 333-168370]
[October 28, 2010 H. Roger Schwall Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2009 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: Set forth below are the Companys responses to the comments contained in the letter dated September 7, 2010 from the staff of the Commission (the Staff) (the numbered paragraphs below]
[October 28, 2010 H. Roger Schwall Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2009 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: Set forth below are the Companys responses to the comments contained in the letter dated September 7, 2010 from the staff of the Commission (the Staff) (the numbered paragraphs below]
[AMERICAN LORAIN CORPORATION October 26, 2010 Attention: H. Roger Schwall Kevin Stertzel Re: American Lorain Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Form 10-K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449 Dear Messrs. Schwall and Stertzel: Form 10-K for Fiscal Year Ended December 31, 2009 Managements Discussion and]
[AMERICAN LORAIN CORPORATION October 26, 2010 Attention: H. Roger Schwall Kevin Stertzel Re: American Lorain Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Form 10-K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449 Dear Messrs. Schwall and Stertzel: Form 10-K for Fiscal Year Ended December 31, 2009 Managements Discussion and]
[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 October 26, 2010 VIA EDGAR AND HAND DELIVERY Division of Corporate Finance 100 F Street, N.E. Mail Stop Number 3030 Attn: Russel l Mancuso, Branch Chief, Legal Gabriel Eckstein]
[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 October 26, 2010 VIA EDGAR AND HAND DELIVERY Division of Corporate Finance 100 F Street, N.E. Mail Stop Number 3030 Attn: Russel l Mancuso, Branch Chief, Legal Gabriel Eckstein]
[[Letterhead of The9 Limited] October 25, 2010 VIA EDGAR AND FACSIMILE Ms. Kathleen Collins, Accounting Branch Chief Re: The9 Limited (the Company) Dear Ms. Collins and Ms. Kindelan, Risk Factors 1. The Company respectfully advises the Staff that the pledge of the equity interests held by Jun Zhu and Yong Wang in Shanghai IT has not been registered with relevant]
[[Letterhead of The9 Limited] October 25, 2010 VIA EDGAR AND FACSIMILE Ms. Kathleen Collins, Accounting Branch Chief Re: The9 Limited (the Company) Dear Ms. Collins and Ms. Kindelan, Risk Factors 1. The Company respectfully advises the Staff that the pledge of the equity interests held by Jun Zhu and Yong Wang in Shanghai IT has not been registered with relevant]
