[Dehaier Medical Systems Limited March 24, 2010 By EDGAR and U.S. Mail Daniel Morris, Esq. Special Counsel Division of Corporation Finance Mail Stop 3030 100 F Street, N.E. Re: Dehaier Medical Systems Limited Registration on Form S-1 (File No: 333-163041) Dear Mr. Morris: Sincerely, Zheng (Rita) Liu Chief Financial Officer (Principal Financial and Accounting Officer) CORRESP 1 filename1.htm]
[VIA EDGAR and FACSIMILE March 23, 2010 Attention: Jennifer Gowetski, Senior Counsel Re: China Lodging Group, Limited Ladies and Gentlemen, (i) (ii) (iii) Very truly yours, CHINA LODGING GROUP, LIMITED Min (Jenny) Zhang Chief Financial Officer CORRESP 1 filename1.htm]
[VIA EDGAR and FACSIMILE March 23, 2010 Attention: Jennifer Gowetski, Senior Counsel Re: China Lodging Group, Limited Ladies and Gentlemen, (i) (ii) (iii) Very truly yours, CHINA LODGING GROUP, LIMITED Min (Jenny) Zhang Chief Financial Officer CORRESP 1 filename1.htm]
[Goldman Sachs (Asia) L.L.C. Morgan Stanley & Co. International plc VIA EDGAR and FACSIMILE March 23, 2010 Attention: Jennifer Gowetski, Senior Counsel Re: Company China Lodging Group, Limited (the Ladies and Gentlemen: We hereby join the Companys request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 12:00 p.m. New York City Time on March 25, 2010, or]
[Goldman Sachs (Asia) L.L.C. Morgan Stanley & Co. International plc VIA EDGAR and FACSIMILE March 23, 2010 Attention: Jennifer Gowetski, Senior Counsel Re: Company China Lodging Group, Limited (the Ladies and Gentlemen: We hereby join the Companys request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 12:00 p.m. New York City Time on March 25, 2010, or]
[VIA EDGAR and FACSIMILE March23, 2010 Attention: Jennifer Gowetski, Seniorunsel Re: China Lodging, Limited Ladies and Gentlemen, (i) (ii) (iii) Very truly yours, CHINA LODGING, LIMITED Min (Jenny) Zhang Chief Financial Officer filename1.htm 1RRESP]
[VIA EDGAR and FACSIMILE March23, 2010 Attention: Jennifer Gowetski, Seniorunsel Re: China Lodging, Limited Ladies and Gentlemen, (i) (ii) (iii) Very truly yours, CHINA LODGING, LIMITED Min (Jenny) Zhang Chief Financial Officer filename1.htm 1RRESP]
[Goldmanchs (Asia) L.L.C. Morgan Stanley & International VIA EDGAR and FACSIMILE March23, 2010 Attention: Jennifer Gowetski, Seniorunsel Re:mpany China Lodging, Limited (the Ladies and Gentlemen: We hereby join thempanys request for acceleration of theove-referenced Registration Statement, requesting effectiveness for 12:00p.m. New York City Time on March25, 2010, or soon thereafter is practicable.]
[Goldmanchs (Asia) L.L.C. Morgan Stanley & International VIA EDGAR and FACSIMILE March23, 2010 Attention: Jennifer Gowetski, Seniorunsel Re:mpany China Lodging, Limited (the Ladies and Gentlemen: We hereby join thempanys request for acceleration of theove-referenced Registration Statement, requesting effectiveness for 12:00p.m. New York City Time on March25, 2010, or soon thereafter is practicable.]
[Richardson & Patel LLP 10900 Wilshire Boulevard, Suite 500 Los Angeles, California 90024 Tel: (310) 208-1182 Fax: (310) 208-1154 March 22, 2010 FILED AS EDGAR CORRESPONDENCE Division of Corporation Finance 100 F. Street, N.E. Attn: Nandini Acharya, Division of Corporation Finance Re: China Jo-Jo Drugstores, Inc. Registration Statement on Form S-1/A Filed January 27, 2010 File No. 333-163879 Dear Ms.]
