[China Packaging Group Inc. No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province 311215 Peoples Republic of China September 9, 2010 By EDGAR Transmission and by Hand Delivery John Reynolds Assistant Director Division of Corporate Finance 100 F Street, NE Re: China Packaging Group, Inc. Registration Statement on Form S-1 Filed on July 29, 2010 File]
[China Packaging Group Inc. No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province 311215 Peoples Republic of China September 9, 2010 By EDGAR Transmission and by Hand Delivery John Reynolds Assistant Director Division of Corporate Finance 100 F Street, NE Re: China Packaging Group, Inc. Registration Statement on Form S-1 Filed on July 29, 2010 File]
[[Letterhead of Perfect World Co., Ltd.] September 9, 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 Fiscal Year Ended December 31, 2009 (2009 20-F) File No. 001-33587 Dear Mr. Wilson and Ms. Walsh: Form 20-F]
[[Letterhead of Perfect World Co., Ltd.] September 9, 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 Fiscal Year Ended December 31, 2009 (2009 20-F) File No. 001-33587 Dear Mr. Wilson and Ms. Walsh: Form 20-F]
[China HGS Real Estate Inc. th 6 Xinghan Road, 19 Shaanxi Province, PRC 723000 September 8, 2010 Mr. Daniel L. Gordon Branch Chief Division of Corporation Finance 100 F Street NE Re: China HGS Real Estate Inc. Form 10-K for the Fiscal Year Ended September 30, 2009 Filed December 29, 2009 File No. 0-49687 Dear Mr. Gordon: For your convenience,]
[China HGS Real Estate Inc. th 6 Xinghan Road, 19 Shaanxi Province, PRC 723000 September 8, 2010 Mr. Daniel L. Gordon Branch Chief Division of Corporation Finance 100 F Street NE Re: China HGS Real Estate Inc. Form 10-K for the Fiscal Year Ended September 30, 2009 Filed December 29, 2009 File No. 0-49687 Dear Mr. Gordon: For your convenience,]
[September 2, 2010 Via EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: China Mobile Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 Filed June 7, 2010 File No. 001-14696 Dear Mr. Spirgel: For your convenience, the Company has included the Staffs comments in this response letter in]
[September 2, 2010 Via EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: China Mobile Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 Filed June 7, 2010 File No. 001-14696 Dear Mr. Spirgel: For your convenience, the Company has included the Staffs comments in this response letter in]
[Mitchell S. Nussbaum LLP of Loeb & Loeb 345 Park Avenue New York, NY 10154-1895 Direct Main Fax 212.407.4990 mnussbaum@loeb.com VIA EDGAR August 31, 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: China Cord Blood Corporation, a]
[Mitchell S. Nussbaum LLP of Loeb & Loeb 345 Park Avenue New York, NY 10154-1895 Direct Main Fax 212.407.4990 mnussbaum@loeb.com VIA EDGAR August 31, 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: China Cord Blood Corporation, a]
