[China Gerui Advanced Materials Group Limited No. 69 Huaibei Street, Longhai Middle Road Zhengzhou 451191 People’s Republic of China Tel: (011) 86371-6897-0951 August 3, 2010 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Era Anagnosti Re: China Gerui Advanced Materials Group Limited File No.: 333-167841 Dear Ms. Anagnosti: We acknowledge and agree that: · · ·]
[July 29, 2010 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: Sohus responses to the Second Comment Letter are set forth below. The comments are numbered so as to correspond to]
[July 29, 2010 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: Sohus responses to the Second Comment Letter are set forth below. The comments are numbered so as to correspond to]
[July 29, 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]
[July 29, 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]
[CHINA CERAMICS CO., LTD. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone Anhai, Jinjiang City Fujian Province, PRC July 27, 2010 VIA EDGAR & TELECOPY Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Mail Stop 4631 RE: China Ceramics Co., Ltd. (the “Company”) Registration Statement on Form F-1 (File No. 333-164784) (the “Registration Statement”)]
[July 22, 2010 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: On Sohus behalf, we advise the Staff that Sohu expects to be in a position to respond to the Second]
[July 22, 2010 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: On Sohus behalf, we advise the Staff that Sohu expects to be in a position to respond to the Second]
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[瑞生國際律師 事 務 所 41st Floor, One Exchange Square 8 Connaught Place, Central Hong Kong Tel: +852.2522.7886 Fax: +852.2522.7006 www.lw.com 香港中環康樂廣場八號交易廣場第一座 四十一樓 FIRM / AFFILIATE OFFICES Abu Dhabi Moscow Barcelona Munich Beijing New Jersey Brussels New York Chicago Orange County Doha Paris July 22, 2010 Dubai Riyadh Frankfurt Rome Hamburg San Diego VIA EDGAR Hong Kong San Francisco]
