[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]
[January 7, 2010 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Amanda Ravitz, Esq. Branch Chief--Legal Division of Corporation Finance 100 F. Street, N.E. Re: Registration Statement on Form S-3 File No. 333-164041 Dear I am transmitting with this letter, for filing, our response to the comments of the Staff set forth in the Commission’s letter dated January 5,]
[To: Division of Corporation Finance Station Place 100 F Street, N.E. Claire Erlanger Attn: China Automotive Systems, Inc. (the “ Company” ) Re: filing commenting on our 1. The Company is responsible for the adequacy and accuracy of the disclosure in the filing; 2. The Staff comments or changes to disclosure in response to the Staff comments do not foreclose]
[To: Division of Corporation Finance Station Place 100 F Street, N.E. Claire Erlanger Attn: China Automotive Systems, Inc. (the “ Company” ) Re: filing commenting on our 1. The Company is responsible for the adequacy and accuracy of the disclosure in the filing; 2. The Staff comments or changes to disclosure in response to the Staff comments do not foreclose]
[Division of Corporation Finance Station Place 100 F Street, N.E. Attn: Claire Erlanger Re: China Automotive Systems, Inc. (the “Company”) Form 10-K for the year ended December 31, 2008 Filed March 26, 2009 File No. 000-33123 Dear Ms. Erlanger: For your convenience, we have repeated comments from the Staff’s December 22, 2009 letter immediately prior to our response below. From]
[Division of Corporation Finance Station Place 100 F Street, N.E. Attn: Claire Erlanger Re: China Automotive Systems, Inc. (the “Company”) Form 10-K for the year ended December 31, 2008 Filed March 26, 2009 File No. 000-33123 Dear Ms. Erlanger: For your convenience, we have repeated comments from the Staff’s December 22, 2009 letter immediately prior to our response below. From]
[January 7, 2010 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Amanda Ravitz, Esq. Branch Chief--Legal Division of Corporation Finance 100 F. Street, N.E. Re: Registration Statement on Form S-3 File No. 333-164041 Dear I am transmitting with this letter, for filing, our response to the comments of the Staff set forth in the Commission’s letter dated January 5,]
[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 December 24, 2009 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division of Corporation Finance 100 F Street, NE Mail Stop 3561 Re: Form 10 - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009 File No. 1-34124 Dear]
[GERSTENVAGE 600 Lexington Avenue New York, NY10022-6018 T: 212-752-9700 F-212-980-5192 INFO@GERSTENSAVAGE.COM WWW.GERSTENSAVAGE.COM December 24, 2009 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation Finance 100 F Street, NE Mail Stop 3561 Re: Form 10 - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009]
[December 22, 2009 Mail Stop 3030 Kevin Vaughn, Accounting Branch Chief Re: Yingli Green Energy Holding Company Limited Form 20-F for the Year Ended December 31, 2008 Filed June 15, 2009 File No. 001-33469 Dear Mr. Vaughn, Ms. Harkins, Mr. Eckstein and Mr. Mumford: Staff Commission Form 20-F Company Reference is made to the letter we received from the staff]
