[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]
[Skystar Bio-Pharmaceutical Company Room 10601, Jiezuo Plaza, No. 4, Fenghui Road South Gaoxin District, Xi’an, Shaanxi Province People’s Republic of China Tel: (8629) 8819-3188 August 18, 2010 FILED AS EDGAR CORRESPONDENCE Division of Corporation Finance 450 Fifth Street, N.W. Attn: Tabatha Akins, Division of Corporation Finance Re: Skystar Bio-Pharmaceutical Company Comment Letter Dated July 9, 2010 Dear Ms. Akins: Set]
[Skystar Bio-Pharmaceutical Company Room 10601, Jiezuo Plaza, No. 4, Fenghui Road South Gaoxin District, Xi’an, Shaanxi Province People’s Republic of China Tel: (8629) 8819-3188 August 18, 2010 FILED AS EDGAR CORRESPONDENCE Division of Corporation Finance 450 Fifth Street, N.W. Attn: Tabatha Akins, Division of Corporation Finance Re: Skystar Bio-Pharmaceutical Company Comment Letter Dated July 9, 2010 Dear Ms. Akins: Set]
[August 18, 2010 Via EDGAR and by Facsimile 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 Comment Letter Form 20-F SEC China Mobile Limited (the The Company notes that the SEC staff]
[August 18, 2010 Via EDGAR and by Facsimile 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 Comment Letter Form 20-F SEC China Mobile Limited (the The Company notes that the SEC staff]
[Skystar Bio-Pharmaceuticalmpany Room 10601, Jiezuo Plaza, No. 4, Fenghui Road South Gaoxin District, Xian, Shaanxi Province Peoples Republic of China Tel: (8629) 8819-3188 August 18, 2010 FILED EDGARRRESPONDENCE Division ofrporation Finance 450 Fifth Street, N.W. Attn: Tabatha Akins, Division ofrporation Finance Re:ystar Bio-Pharmaceuticalmpanymment Letterted July 9, 2010]
[Skystar Bio-Pharmaceuticalmpany Room 10601, Jiezuo Plaza, No. 4, Fenghui Road South Gaoxin District, Xian, Shaanxi Province Peoples Republic of China Tel: (8629) 8819-3188 August 18, 2010 FILED EDGARRRESPONDENCE Division ofrporation Finance 450 Fifth Street, N.W. Attn: Tabatha Akins, Division ofrporation Finance Re:ystar Bio-Pharmaceuticalmpanymment Letterted July 9, 2010]
[August 17, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Ctrip.com International, Ltd. (the Company) Dear Ms. Collins, Ms. Feider, Ms. Mills-Apenteng and Mr. Houseal: If you have any additional questions or comments regarding the 2009 Form 20-F, please contact the Companys U.S. counsel, Julie Gao of Skadden, Arps, Slate, Meagher & Flom at (852) 3740 4850.]
[August 17, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Ctrip.com International, Ltd. (the Company) Dear Ms. Collins, Ms. Feider, Ms. Mills-Apenteng and Mr. Houseal: If you have any additional questions or comments regarding the 2009 Form 20-F, please contact the Companys U.S. counsel, Julie Gao of Skadden, Arps, Slate, Meagher & Flom at (852) 3740 4850.]
[August 16, 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. 4 to Registration Statement on Form S-1 Filed June 23, 2010 F Dear Ms. Parker and Mr. von Holtzendorff: Company Staff Fourth Amended Registration Statement On behalf of SkyPeople Fruit]
