[Loeb & Loeb LLP 345 Park Avenue New York, NY 10154-1895 Direct Main Fax VIA EDGAR October 4, 2010 Tia Jenkins 100 F Street, N.E. Re: China Cord Blood Corporation Form 20-F for the Year Ended March 31, 2010 Filed July 16, 2010 File No. 001-34541 Dear Ms. Jenkins: On behalf of our client, China Cord Blood Corporation, a Cayman]
[Loeb & Loeb LLP 345 Park Avenue New York, NY 10154-1895 Direct Main Fax VIA EDGAR October 4, 2010 Tia Jenkins 100 F Street, N.E. Re: China Cord Blood Corporation Form 20-F for the Year Ended March 31, 2010 Filed July 16, 2010 File No. 001-34541 Dear Ms. Jenkins: On behalf of our client, China Cord Blood Corporation, a Cayman]
[Loeb & Loeb 345 Park Avenue New York, NY10154-1895 Direct Main Fax VIA EDGAR October 4, 2010 Tia Jenkins 100 F Street, N.E. Re: Chinard Bloodrporation Form 20-F for the Year Ended March 31, 2010 Filed July 16, 2010 File No. 001-34541 Dear Ms. Jenkins: On behalf of our client, Chinard Bloodrporation, ayman Islandsrporation (thempany),]
[Loeb & Loeb 345 Park Avenue New York, NY10154-1895 Direct Main Fax VIA EDGAR October 4, 2010 Tia Jenkins 100 F Street, N.E. Re: Chinard Bloodrporation Form 20-F for the Year Ended March 31, 2010 Filed July 16, 2010 File No. 001-34541 Dear Ms. Jenkins: On behalf of our client, Chinard Bloodrporation, ayman Islandsrporation (thempany),]
[[Letterhead of Baidu, Inc.] September 30, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Baidu, Inc. (the Company) Dear Ms. Collins, Ms. Kindelan, Ms. Bouvet and Mr. Crispino: Form 20-F for Fiscal Year Ended December 31, 2009 Item 7. Major shareholders and Related Party Transactions B. Related Party Transactions Contractual Arrangements with Beijing Perusal and Its Shareholders,]
[ERIC M. LERNER September 30, 2010 Re: American Lorain Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 Form 10K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449 Dear Mr. Stertzel: Please advise me to confirm the Staffs granting of the extension to respond to October 26,]
[ERIC M. LERNER September 30, 2010 Re: American Lorain Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 Form 10K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449 Dear Mr. Stertzel: Please advise me to confirm the Staffs granting of the extension to respond to October 26,]
[[Letterhead of Baidu, Inc.] September 30, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Baidu, Inc. (the Company) Dear Ms. Collins, Ms. Kindelan, Ms. Bouvet and Mr. Crispino: Form 20-F for Fiscal Year Ended December 31, 2009 Item 7. Major shareholders and Related Party Transactions B. Related Party Transactions Contractual Arrangements with Beijing Perusal and Its Shareholders,]
[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 September 28, 2010 VIA FEDERAL EXPRESS Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Registration Statement on Form F-1 Filed August 3, 2010 File No. 333-168496 Shell Company Report on]
[Exceed Company Ltd. Suite 8, 20/F, One International Finance Centre 1 Harbour View Street, Central, Hong Kong. T: +852 3669 8105 September 29, 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 File No. 1-33799]
