[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]
[China Pharma Holdings, Inc. January 12, 2010 Mr. Sebastian Gomez Abero Re: China Pharma Holdings, Inc. Registration Statement on Form S-3 File No.: 333-164049 Dear Mr. Abero, th • • •]
[China Pharma Holdings, Inc. January 12, 2010 Mr. Sebastian Gomez Abero Re: China Pharma Holdings, Inc. Registration Statement on Form S-3 File No.: 333-164049 Dear Mr. Abero, th • • •]
[January 12, 2010 Attn: Sebastian Gomezero Re: China Pharmas, File No.333-164049 Registration Statement on Form S-3 Filed December 28, 2009 Dear Mr. Sebastian Gomezero,mpanymment Letter Form S- 3 On behalf of China Pharmas, a Delawarerporation (the Yourmments have been set forth in italics and paragraphs have been numbered torrespond to the numeration of themment Letter.]
[January 12, 2010 Attn: Sebastian Gomezero Re: China Pharmas, File No.333-164049 Registration Statement on Form S-3 Filed December 28, 2009 Dear Mr. Sebastian Gomezero,mpanymment Letter Form S- 3 On behalf of China Pharmas, a Delawarerporation (the Yourmments have been set forth in italics and paragraphs have been numbered torrespond to the numeration of themment Letter.]
[Jeffrey L. Schulte 404-504-7655 jjls@mmmlaw.com www.mmmlaw.com January 12, 2010 VIA EDGAR Main Filing Desk 100 F Street, N.E. Re: SORL Auto Parts, Inc. Request for Acceleration File No. 333-164041 Ladies and Gentlemen: Sincerely, MORRIS, MANNING & MARTIN, LLP Jeffrey L. Schulte Mr. Ben Chen Chanda SORL Auto Parts, Inc. No. 1169 Yumeng Road Ruian Economic Development District Ruian City, Zhejiang]
[Jeffrey L. Schulte 404-504-7655 jjls@mmmlaw.com www.mmmlaw.com January 12, 2010 VIA EDGAR Main Filing Desk 100 F Street, N.E. Re: SORL Auto Parts, Inc. Request for Acceleration File No. 333-164041 Ladies and Gentlemen: Sincerely, MORRIS, MANNING & MARTIN, LLP Jeffrey L. Schulte Mr. Ben Chen Chanda SORL Auto Parts, Inc. No. 1169 Yumeng Road Ruian Economic Development District Ruian City, Zhejiang]
[China Pharmas, January 12, 2010 Mr. Sebastian Gomezero Re: China Pharmas, Registration Statement on Form S-3 File No.: 333-164049 Dear Mr.ero, th Yours faithfully, _ ________ Zhilin Li President and Chief Executive Officer No.17 Jinpan Rd,Haikou,Hainan,China 570216 Fax: 86-898 66819024 Phone: 86-898 66811911 www.chinapharmaholdings.com filename1.htm]
[China Pharmas, January 12, 2010 Mr. Sebastian Gomezero Re: China Pharmas, Registration Statement on Form S-3 File No.: 333-164049 Dear Mr.ero, th Yours faithfully, _ ________ Zhilin Li President and Chief Executive Officer No.17 Jinpan Rd,Haikou,Hainan,China 570216 Fax: 86-898 66819024 Phone: 86-898 66811911 www.chinapharmaholdings.com filename1.htm]
[THT HEAT January 8, 2010 By EDGAR Transmission Division of Corporation Finance Re: THT Heat Transfer Technology, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Forms 10-Q for the Periods Ended March 31, 2009, June 30, 2009 and September 30, 2009 File No. 000-52232 THT Company Staff Commission We hereby submit the responses of THT Heat Transfer]
