[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 23, 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 23, 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 23, 2010 Via EDGAR and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman Gholson, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 Acceleration Request August 25, 2010 Requested Time: 5:00 PM Eastern Time Ladies and Gentlemen: Company Registration Statement ” Commission In connection with the]
[August 23, 2010 Via EDGAR and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman Gholson, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 Acceleration Request August 25, 2010 Requested Time: 5:00 PM Eastern Time Ladies and Gentlemen: Company Registration Statement ” Commission In connection with the]
[[Letterhead of Vimicro International Corporation] August 20, 2010 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Ms. Lynne Dicker, Reviewing Accountant Ms. Tara Harkins, Staff Accountant Division of Corporation Finance Mailstop 3030 100 F Street, N.E. Re: Vimicro International Corporation Form 20-F for the fiscal year ended December 31, 2009, filed on May 12, 2010 (File No.]
[[Letterhead of Vimicro International Corporation] August 20, 2010 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Ms. Lynne Dicker, Reviewing Accountant Ms. Tara Harkins, Staff Accountant Division of Corporation Finance Mailstop 3030 100 F Street, N.E. Re: Vimicro International Corporation Form 20-F for the fiscal year ended December 31, 2009, filed on May 12, 2010 (File No.]
[August 20, 2010 BY EDGAR 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. Amendment No. 5 to Registration Statement on Form S-1 Filed August 19, 2010 File No. 333-166194 Dear Ms. Parker and Mr. von Holtzendorff: Company Staff Commission Comment Letter Comments Fifth Amended Registration]
[August 20, 2010 BY EDGAR 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. Amendment No. 5 to Registration Statement on Form S-1 Filed August 19, 2010 File No. 333-166194 Dear Ms. Parker and Mr. von Holtzendorff: Company Staff Commission Comment Letter Comments Fifth Amended Registration]
[August 19, 2010 Via EDGAR Ms. Inessa Kessman Senior Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 (File No. 001-14696) Dear Ms. Kessman: Company We refer to the telephone conversation between Sullivan & Cromwell LLP, U.S. counsel to China Mobile Limited (the We]
