[CHINA CERAMICS CO., LTD. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone Anhai, Jinjiang City Fujian Province, PRC July 15, 2010 VIA TELECOPY Pamela A. Long Assistant Director 100 F Street, NE Mail Stop 4631 RE: China Ceramics Co., Ltd. (the “Company”) Registration Statement on Form F-1 File No. 333-164784) (the “Registration Statement”) ( Ladies and Gentlemen: CHINA CERAMICS]
[CHINA CERAMICS CO., LTD. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone Anhai, Jinjiang City Fujian Province, PRC July 15, 2010 VIA TELECOPY Pamela A. Long Assistant Director 100 F Street, NE Mail Stop 4631 RE: China Ceramics Co., Ltd. (the “Company”) Registration Statement on Form F-1 File No. 333-164784) (the “Registration Statement”) ( Ladies and Gentlemen: CHINA CERAMICS]
[CHINA CERAMICS CO., LTD. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone Anhai, Jinjiang City Fujian Province, PRC July 8, 2010 VIA TELECOPY Pamela A. Long Assistant Director 100 F Street, NE Mail Stop 4631 RE: China Ceramics Co., Ltd. (the “Company”) Registration Statement on Form F-1 File No. 333-164784) (the “Registration Statement”) ( Dear Ms. Long: The Company]
[CHINA CERAMICS CO., LTD. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone Anhai, Jinjiang City Fujian Province, PRC July 8, 2010 VIA TELECOPY Pamela A. Long Assistant Director 100 F Street, NE Mail Stop 4631 RE: China Ceramics Co., Ltd. (the “Company”) Registration Statement on Form F-1 File No. 333-164784) (the “Registration Statement”) ( Dear Ms. Long: The Company]
[www.umc.com July 5, 2010 Mail Stop 3030 Eric Atallah, Staff Accountant Re: United Microelectronics Corporation Dear Messrs. Eric, Vaughn and Martin: For your convenience, we have included your comments in this response letter in bold italics form and keyed our responses to the Staffs comments accordingly. Form 20-F for the Year Ended December 31, 2009 Note 35 US GAAP]
[www.umc.com July 5, 2010 Mail Stop 3030 Eric Atallah, Staff Accountant Re: United Microelectronics Corporation Dear Messrs. Eric, Vaughn and Martin: For your convenience, we have included your comments in this response letter in bold italics form and keyed our responses to the Staffs comments accordingly. Form 20-F for the Year Ended December 31, 2009 Note 35 US GAAP]
[Correspondence China XD Plastics Company Limited No. 9 Dalian North Road, Haping Road Centralized Industrial Park, Harbin Development Zone, Heilongjiang Province, PRC 150060 July 1, 2010 Division of Corporation Finance 100 F Street, N.E. Re: China XD Plastics Company Limited Registration Statement on Form S-3 File No. 333-167423 Ladies and Gentlemen: China XD Plastics Company Limited (the “Company”) hereby requests]
[Correspondence China XD Plastics Company Limited No. 9 Dalian North Road, Haping Road Centralized Industrial Park, Harbin Development Zone, Heilongjiang Province, PRC 150060 July 1, 2010 Division of Corporation Finance 100 F Street, N.E. Re: China XD Plastics Company Limited Registration Statement on Form S-3 File No. 333-167423 Ladies and Gentlemen: China XD Plastics Company Limited (the “Company”) hereby requests]
[SkyPeople Fruit Juice, Inc. 16F, National Development Bank Tower No. 2 Gaoxin 1st Road, Xi’an, PRC 710075 011-86-29-88377216 June 30, 2010 VIA EDGAR AND FACSIMILE (703) 813-6982 Division of Corporate Finance 100 F Street, NE Attention: RE: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 (the “Registration]
[SkyPeople Fruit Juice, Inc. 16F, National Development Bank Tower No. 2 Gaoxin 1st Road, Xi’an, PRC 710075 011-86-29-88377216 June 30, 2010 VIA EDGAR AND FACSIMILE (703) 813-6982 Division of Corporate Finance 100 F Street, NE Attention: RE: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 (the “Registration]
