[Sinopec Shanghai Petrochemical Company Limited No. 48 Jinyi Road Jinshan District, Shanghai, 200540 The Peoples Republic of China Via EDGAR October 14, 2010 Mr. John Cash, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Sinopec Shanghai Petrochemical Company Limited (the Company) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed on June 10, 2010]
[Sinopec Shanghai Petrochemical Company Limited No. 48 Jinyi Road Jinshan District, Shanghai, 200540 The Peoples Republic of China Via EDGAR October 14, 2010 Mr. John Cash, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Sinopec Shanghai Petrochemical Company Limited (the Company) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed on June 10, 2010]
[[The9 Limited Letterhead] October 12, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: The9 Limited (the Company) Dear Ms. Collins: If you have any additional questions or comments regarding the 2009 Form 20-F, please contact the Companys U.S. counsel, David T. Zhang of Latham & Watkins, at (852) 2912 2503. Thank you very much. Very truly yours,]
[[The9 Limited Letterhead] October 12, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: The9 Limited (the Company) Dear Ms. Collins: If you have any additional questions or comments regarding the 2009 Form 20-F, please contact the Companys U.S. counsel, David T. Zhang of Latham & Watkins, at (852) 2912 2503. Thank you very much. Very truly yours,]
[China Packaging Group Inc. No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province 311215 Peoples Republic of China October 8, 2010 By EDGAR Transmission and by Hand Delivery Division of Corporate Finance 100 F Street, NE Attn: Edwin Kim Re: China Packaging Group Inc. Dear Mr. Kim: For the convenience of the Staff, each of the]
[China Packaging Group Inc. No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province 311215 Peoples Republic of China October 8, 2010 By EDGAR Transmission and by Hand Delivery Division of Corporate Finance 100 F Street, NE Attn: Edwin Kim Re: China Packaging Group Inc. Dear Mr. Kim: For the convenience of the Staff, each of the]
[[Perfect World Co., Ltd. Letterhead] October 8, 2010 VIA EDGAR AND FACSIMILE Craig Wilson Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2009 File No. 001-33587 (the 2009 Form 20-F) Dear Mr. Wilson and Ms. Walsh:]
[[Perfect World Co., Ltd. Letterhead] October 8, 2010 VIA EDGAR AND FACSIMILE Craig Wilson Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2009 File No. 001-33587 (the 2009 Form 20-F) Dear Mr. Wilson and Ms. Walsh:]
[ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER tel 852-2218-9100 WWW.ORRICK.COM October 6 , 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, Accounting Tara Harkins Re: SemiLEDs Corporation Registration Statement on]
[ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER tel 852-2218-9100 WWW.ORRICK.COM October 6 , 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, Accounting Tara Harkins Re: SemiLEDs Corporation Registration Statement on]
