[[Perfect World Co., Ltd. Letterhead] August 27, 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] August 27, 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:]
[August 24, 2010 100 F. Street, NE Re: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 VIA FACSIMILE Ladies and Gentlemen: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: June 11, 2010 (ii) Dates of distribution: June 15, 2010 to June]
[August 24, 2010 100 F. Street, NE Re: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 VIA FACSIMILE Ladies and Gentlemen: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: June 11, 2010 (ii) Dates of distribution: June 15, 2010 to June]
[August 24, 2010 Via EDGAR and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 Acceleration Request August 24, 2010 Requested Time: 5:00 PM Eastern Time Ladies and Gentlemen: Company Registration Statement ” Commission In connection with]
[August 24, 2010 Via EDGAR and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 Acceleration Request August 24, 2010 Requested Time: 5:00 PM Eastern Time Ladies and Gentlemen: Company Registration Statement ” Commission In connection with]
[August 24, 2010 VIA EDGAR AND FACSIMILE (202) 772-9206 Division of Corporate Finance 100 F Street, NE Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. (the “Company”) Registration Statement on Form S-1 Registration Statement File No. 333-166194 (the “ Very truly yours, Rodman & Renshaw, LLC Gregory R. Dow General Counsel cc: Rick]
[August 24, 2010 VIA EDGAR AND FACSIMILE (202) 772-9206 Division of Corporate Finance 100 F Street, NE Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. (the “Company”) Registration Statement on Form S-1 Registration Statement File No. 333-166194 (the “ Very truly yours, Rodman & Renshaw, LLC Gregory R. Dow General Counsel cc: Rick]
[August 24, 2010 Mr. Andrew Mew Accounting Branch Chief Division of Corporation Finance Re: Acorn International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2009 Filed May 6, 2010 File No. 1-33429 Dear Mr. Mew: Acorn Company Comment Letter Form 20-F Commission On behalf of Acorn International, Inc. ( Staff For your convenience, we have reproduced the comments]
[August 24, 2010 VIA EDGAR AND FACSIMILE (202) 772-9206 Division of Corporate Finance 100 F Street, NE Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. (the “Company”) Registration Statement on Form S-1 Registration Statement File No. 333-166194 (the “ Very truly yours, SkyPeople Fruit Juice, Inc. Yongke Xue Chief Executive Officer cc: Rick]
