[February 3, 2010 Via EDGAR and facsimile Rufus Decker, Accounting Branch Chief Mail Stop 4631 RE: Form 10-K for the year ended December 31, 2008 Form 10-Q for the period ended September 30, 2009 File No. 001-32161 Dear Mr. Decker: On behalf of Elixir Gaming Technologies, Inc. (the Company), we herein respond to your additional comment letter dated January 12,]
[February 3, 2010 Via EDGAR and facsimile Rufus Decker, Accounting Branch Chief Mail Stop 4631 RE: Form 10-K for the year ended December 31, 2008 Form 10-Q for the period ended September 30, 2009 File No. 001-32161 Dear Mr. Decker: On behalf of Elixir Gaming Technologies, Inc. (the Company), we herein respond to your additional comment letter dated January 12,]
[GERSTEN SAVAGE LLP 600 Lexington Avenue New York, NY 10022-6018 T: 212-752-9700 F-212-980-5192 INFO@GERSTENSAVAGE.COM WWW.GERSTENSAVAGE.COM January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division of Corporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009 File No. 1-34124 Dear Mr. Gordon:] [100 N. Barranca Ave. #810 West Covina, California 91791 Tel: (626) 839-9116 January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division of Corporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009 File No. 1-34124 Dear Mr. Gordon: With respect to]
[GERSTEN SAVAGE LLP 600 Lexington Avenue New York, NY 10022-6018 T: 212-752-9700 F-212-980-5192 INFO@GERSTENSAVAGE.COM WWW.GERSTENSAVAGE.COM January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division of Corporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009 File No. 1-34124 Dear Mr. Gordon:] [100 N. Barranca Ave. #810 West Covina, California 91791 Tel: (626) 839-9116 January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division of Corporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009 File No. 1-34124 Dear Mr. Gordon: With respect to]
[GERSTENVAGE 600 Lexington Avenue New York, NY10022-6018 T: 212-752-9700 F-212-980-5192 INFO@GERSTENSAVAGE.COM WWW.GERSTENSAVAGE.COM January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009] [100 N. Barranca Ave. #810 Westvina,lifornia 91791 Tel: (626) 839-9116 January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009]
[GERSTENVAGE 600 Lexington Avenue New York, NY10022-6018 T: 212-752-9700 F-212-980-5192 INFO@GERSTENSAVAGE.COM WWW.GERSTENSAVAGE.COM January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009] [100 N. Barranca Ave. #810 Westvina,lifornia 91791 Tel: (626) 839-9116 January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009]
[January 27, 2010 F. Alec Orudjev Direct Phone (202) 912-4842 Direct Fax (202) 912-4830 aorudjev@cozen.com Division of Corporation Finance 100 F Street, N.E. Re: Dear Mr. Brown: Again, thank you for all your help and guidance throughout the review process. Sincerely, COZEN O'CONNOR Enclosures Cc: Ralph V. De Martino, Esq.]
[January 27, 2010 F. Alec Orudjev Direct Phone (202) 912-4842 Direct Fax (202) 912-4830 aorudjev@cozen.com Division of Corporation Finance 100 F Street, N.E. Re: Dear Mr. Brown: Again, thank you for all your help and guidance throughout the review process. Sincerely, COZEN O'CONNOR Enclosures Cc: Ralph V. De Martino, Esq.]
[January 22, 2010 Mail Stop 3030 Kevin Vaughn, Accounting Branch Chief Re: Yingli Green Energy Holding Company Limited (the Company ) Dear Mr. Vaughn, Ms. Harkins, Mr. Eckstein and Mr. Mumford: Staff Commission Form 20-F Reference is made to the letter we received from the staff (the We set forth below our responses to the comments contained in]
[January 22, 2010 Mail Stop 3030 Kevin Vaughn, Accounting Branch Chief Re: Yingli Green Energy Holding Company Limited (the Company ) Dear Mr. Vaughn, Ms. Harkins, Mr. Eckstein and Mr. Mumford: Staff Commission Form 20-F Reference is made to the letter we received from the staff (the We set forth below our responses to the comments contained in]
