[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]
[September 29, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for the Fiscal Year Ended December 31, 2009 Item 3. Key]
[September 29, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for the Fiscal Year Ended December 31, 2009 Item 3. Key]
[[Letterhead of E-House (China) Holdings Limited] September 29, 2010 VIA EDGAR AND FACSIMILE Cicely LaMothe, Branch Chief Re: E-House (China) Holdings Limited (the Company) Dear Mr. LaMothe and Mr. Lee: Form 20-F for the Year Ended December 31, 2009 Financial Statements and Notes Consolidated Statements of Cash Flows, page F-7 Please explain why the purchase of non-controlling interests is characterized]
[Goulston & Storrs, A Professional Corporation CONFIDENTIAL TREATMENT HAS BEEN REQUESTED AS TO INFORMATION INDICATED ON PAGE 4 OF THIS LETTER September 22, 2010 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 Forms 8-K Filed on February]
[Sinopec Shanghai Petrochemical Company Limited No. 48 Jinyi Road Jinshan District, Shanghai, 200540 The Peoples Republic of China Via EDGAR September 21, 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 September 21, 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]
[September 20, 2010 H. Roger Schwall Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2009 Filed June 25, 2010 File No. 1-15006 Dear Mr. Schwall: In order to fully prepare the answers to the issues raised in your letter, we respectfully request an extension of the deadline to November 1, 2010 to respond to your letter.]
[September 20, 2010 H. Roger Schwall Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2009 Filed June 25, 2010 File No. 1-15006 Dear Mr. Schwall: In order to fully prepare the answers to the issues raised in your letter, we respectfully request an extension of the deadline to November 1, 2010 to respond to your letter.]
