[Mitchell S. Nussbaum 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: Chinard Bloodrporation Form 20-F for the Year Ended March 31, 2010 Filed July 16, 2010 File No. 001-34541]
[Mitchell S. Nussbaum 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: Chinard Bloodrporation Form 20-F for the Year Ended March 31, 2010 Filed July 16, 2010 File No. 001-34541]
[[Letterhead of Baidu, Inc.] August 31, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2009 (2009 20-F) Filed March 26, 2010 File No. 000-51469 Dear Ms. Collins, Ms. Kindelan, Ms. Bouvet and Mr. Crispino: Form 20-F for Fiscal Year Ended December 31, 2009 D. Risk]
[[Letterhead of Baidu, Inc.] August 31, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2009 (2009 20-F) Filed March 26, 2010 File No. 000-51469 Dear Ms. Collins, Ms. Kindelan, Ms. Bouvet and Mr. Crispino: Form 20-F for Fiscal Year Ended December 31, 2009 D. Risk]
[[Letterhead of Skadden, Arps, Slate, Meagher & Flom] VIA FACSMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: GigaMedia Limited (File no. 0-30540) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Request for Extension to Comment Letter Response Dear Ms. Collins: Ms. Kathleen Collins August]
[[Letterhead of Skadden, Arps, Slate, Meagher & Flom] VIA FACSMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: GigaMedia Limited (File no. 0-30540) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Request for Extension to Comment Letter Response Dear Ms. Collins: Ms. Kathleen Collins August]
[CHINA NATURAL RESOURCES, INC. Room 2205, 22/F, West Tower, Shun Tak Centre 168-200 Connaught Road Central Sheung Wan, Hong Kong August 30, 2010 CORRESP VIA EDGAR 100 F Street, N.E. Attn: Chris White, Branch Chief Donald F. Delaney, Staff Accountant George Schuler, Mining Engineer H. Roger Schwall, Assistant Director Parker Morrill Laura Nicholson Re: China Natural Resources, Inc. Form 20-F]
[CHINA NATURAL RESOURCES, INC. Room 2205, 22/F, West Tower, Shun Tak Centre 168-200 Connaught Road Central Sheung Wan, Hong Kong August 30, 2010 CORRESP VIA EDGAR 100 F Street, N.E. Attn: Chris White, Branch Chief Donald F. Delaney, Staff Accountant George Schuler, Mining Engineer H. Roger Schwall, Assistant Director Parker Morrill Laura Nicholson Re: China Natural Resources, Inc. Form 20-F]
[August 27, 2010 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Ms. Chanda DeLong Staff Attorney, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Form 10-K Filed March 29, 2010 File No. 001-13409 Definitive Proxy Statement on Schedule 14A Filed April 9, 2010 Dear This letter contains our response to comments of the Staff]
[August 27, 2010 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Ms. Chanda DeLong Staff Attorney, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Form 10-K Filed March 29, 2010 File No. 001-13409 Definitive Proxy Statement on Schedule 14A Filed April 9, 2010 Dear This letter contains our response to comments of the Staff]
