[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]
[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 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]
[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 100 F. Street, N.E. Mail Stop 3030 Re: China Ceramics Co., Ltd. Schedule TO-I/A Filed August 11, 2010 File No. 005-85253 In order to facilitate the review by the Commission’s staff (the “Staff”) of the Tender Offer Documents, we have responded, on behalf of the Company, to each of the comments set forth in the Staff’s Letter,]
