[January22, 2010 Mail Stop 3030 Kevin Vaughn, Accounting Branch Chief Re: Yingli Green Energympany Limited (thempany ) Dear Mr.Vaughn, Ms.Harkins, Mr.Eckstein and Mr.Mumford: Staffmmission Form20-F Reference is made to the letter we received from the staff (the We set forth below our responses to themmentsntained in the Staffs letterted January 11, 2010. For yournvenience, we]
[January22, 2010 Mail Stop 3030 Kevin Vaughn, Accounting Branch Chief Re: Yingli Green Energympany Limited (thempany ) Dear Mr.Vaughn, Ms.Harkins, Mr.Eckstein and Mr.Mumford: Staffmmission Form20-F Reference is made to the letter we received from the staff (the We set forth below our responses to themmentsntained in the Staffs letterted January 11, 2010. For yournvenience, we]
[January 21, 2010 VIA EDGAR Mr. H. Roger Schwall Assistant Director Division of Corporation Finance 100 F Street, NE With copies to: Laura Nicholson, Esq. Douglas Brown, Esq. Re: Andatee China Marine Fuel Services Corporation Registration Statement on Form S-1 (File No. 333-161577) Ladies and Gentlemen: Furthermore, please be advised of the following: Any questions should be addressed to Alec]
[January 21, 2010 Division of Corporate Finance 100 F Street, N.E. Re: Andatee China Marine Fuel Services Corporation Registration Statement on Form S-1 Registration No. 333-161577 (the “Registration Statement”) Dear Ladies and Gentlemen: Sent to Underwriters 1,430 Sent to Dealers 250 Sent to Institutional Investors 140 Sent to Others 850 Total: 2,670 Very truly yours Rodman & Renshaw, LLC Chief]
[January 21, 2010 Division of Corporate Finance 100 F Street, N.E. Re: Andatee China Marine Fuel Services Corporation Registration Statement on Form S-1 Registration No. 333-161577 (the “Registration Statement”) Dear Ladies and Gentlemen: Sent to Underwriters 1,430 Sent to Dealers 250 Sent to Institutional Investors 140 Sent to Others 850 Total: 2,670 Very truly yours Rodman & Renshaw, LLC Chief]
[CHINA NATURAL RESOURCES, INC. Room 2205, 22/F, West Tower, Shun Tak Centre 168-200 Connaught Road Central Sheung Wan, Hong Kong January 20, 2010 VIA EDGAR Exchange Commission Division of Corporation Finance 100 F Street, NE Re: China Natural Resources, Inc. Registration Statement on Form F-3 File No. 333-163702 Dear Sir/Madam: We acknowledge that: · · · Respectfully yours, CHINA NATURAL]
[CHINA NATURAL RESOURCES, INC. Room 2205, 22/F, West Tower, Shun Tak Centre 168-200 Connaught Road Central Sheung Wan, Hong Kong January 20, 2010 VIA EDGAR Exchange Commission Division of Corporation Finance 100 F Street, NE Re: China Natural Resources, Inc. Registration Statement on Form F-3 File No. 333-163702 Dear Sir/Madam: We acknowledge that: · · · Respectfully yours, CHINA NATURAL]
[January 20, 2010 VIA EDGAR AND OVERNIGHT COURIER Division of Corporation Finance 100 F Street, NE Attn: Norman Gholson Attorney-Advisor Re: Synutra International, Inc. Form 10-K for the Fiscal Year Ended March 31, 2009 Filed June 15, 2009 Form 10-Q for the Fiscal Quarter Ended June 30, 2009 Filed August 10, 2009 File No. 001-33397 Ladies and Gentlemen: We respectfully]
[January 20, 2010 VIA EDGAR AND OVERNIGHT COURIER Division of Corporation Finance 100 F Street, NE Attn: Norman Gholson Attorney-Advisor Re: Synutra International, Inc. Registration Statement on Form S-3 Filed December 11, 2009 File No. 333-163677 Ladies and Gentlemen: General 1. 2. We note that there are unresolved, outstanding staff comments on your Form 10-K for the fiscal year ended]
[January 12, 2010 Attn: Sebastian Gomez Abero Re: China Pharma Holdings, Inc. File No.333-164049 Registration Statement on Form S-3 Filed December 28, 2009 Dear Mr. Sebastian Gomez Abero, Company Comment Letter Form S- 3 On behalf of China Pharma Holdings, Inc., a Delaware corporation (the “ Your comments have been set forth in italics and paragraphs have been numbered to]
