[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]
[December22, 2009 Mail Stop 3030 Kevin Vaughn, Accounting Branch Chief Re: Yingli Green Energympany Limited Form20-F for the Year Ended December31, 2008 Filed June15, 2009 File No.001-33469 Dear Mr.Vaughn, Ms.Harkins, Mr.Eckstein and Mr.Mumford: Staffmmission Form20-Fmpany Reference is made to the letter we received from the staff (the]
[December22, 2009 Mail Stop 3030 Kevin Vaughn, Accounting Branch Chief Re: Yingli Green Energympany Limited Form20-F for the Year Ended December31, 2008 Filed June15, 2009 File No.001-33469 Dear Mr.Vaughn, Ms.Harkins, Mr.Eckstein and Mr.Mumford: Staffmmission Form20-Fmpany Reference is made to the letter we received from the staff (the]
[December 18, 2009 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 comment letter dated November 24, 2009.]
[December 18, 2009 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 comment letter dated November 24, 2009.]
[(212) 701-3491 December 11, 2009 Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, NE Re: Global Sources Ltd. Form 20-F for the year ended December 31, 2008 Filed June 26 2009 File No. 000-30678 Dear Mr. Spirgel: On behalf of Global Sources Ltd. (the “Company”), set forth below are the Company’s responses to the Comment Letter]
[(212) 701-3491 December 11, 2009 Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, NE Re: Global Sources Ltd. Form 20-F for the year ended December 31, 2008 Filed June 26 2009 File No. 000-30678 Dear Mr. Spirgel: On behalf of Global Sources Ltd. (the “Company”), set forth below are the Company’s responses to the Comment Letter]
[December 7, 2009 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Mr. Patrick Kuhn Staff Accountant, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Item 4.01 Form 8-K Filed October 6, 2009 File No. 000-11991 Dear I am transmitting with this letter, for filing, our response to comments of the Staff set forth in]
[December 7, 2009 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Mr. Patrick Kuhn Staff Accountant, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Item 4.01 Form 8-K Filed October 6, 2009 File No. 000-11991 Dear I am transmitting with this letter, for filing, our response to comments of the Staff set forth in]
[Fuwei Films (Holdings) Co., Ltd. No. 387 Dongming Road, Weifang Shandong People’s Republic of China 261061 December 2, 2009 Mr. Rufus Decker Division of Corporation Finance 100 F Street, N.E., Re: Fuwei Films (Holdings) Co., Ltd. (the “Company”) filed on August 17, 2009 File No. 1-33176 Form 20-F for the Fiscal Year Ended December 31, 2008 and Form 6-K, Dear]
