CHL [CHINA MOBILE] CORRESP: (Original Filing)

[October 30, 2009 Via EDGAR Ms. Cecilia D. Blye, Chief Office of Global Security Risk Division of Corporation Finance 100 F Street, N.E. Re: China Mobile Limited Annual Report on Form 20-F for the Fiscal Year Ended December 31, 2008 Filed June 23, 2009 File No. 1-14696 Dear Ms. Blye: The Company wishes to thank you and the other members]

CHL [CHINA MOBILE] CORRESP: October 30, 2009 Via EDGAR Ms. Cecilia D.

[October 30, 2009 Via EDGAR Ms. Cecilia D. Blye, Chief Office of Global Security Risk Division of Corporation Finance 100 F Street, N.E. Re: China Mobile Limited Annual Report on Form 20-F for the Fiscal Year Ended December 31, 2008 Filed June 23, 2009 File No. 1-14696 Dear Ms. Blye: The Company wishes to thank you and the other members]

CHOP [China Gerui Advanced Materials] CORRESP: (Original Filing)

[GOLDEN GREEN ENTERPRISES LIMITED No. 69 Huaibei Street Longhai Middle Road Zhengzhou, People’s Republic of China, 451191 Tel: +86371-6897-0951 October 30, 2009 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Dietrich King, Esq. Re: Golden Green Enterprises Limited Golden Green Company Staff Commission Registration Statement We hereby submit the responses of Golden Green Enterprises Limited (“]

XIN [Xinyuan Real Estate] CORRESP: (Original Filing)

[XINYUAN REAL ESTATE CO., LTD. 27/F China Central Place, Tower II 79 Jianguo Road Chaoyang District Beijing 100025 People’s Republic of China October 29, 2009 VIA FACSIMILE AND EDGAR Division of Corporation Finance 100 F Street, N.E. Re: Xinyuan Real Estate Co., Ltd. (the “Company”) Registration Statement on Form F-3 (No. 333-160518) Ladies and Gentlemen: If there is any change]

XIN [Xinyuan Real Estate] CORRESP: XINYUAN REAL ESTATE CO., LTD. 27/F China Central

[XINYUAN REAL ESTATE CO., LTD. 27/F China Central Place, Tower II 79 Jianguo Road Chaoyang District Beijing 100025 People’s Republic of China October 29, 2009 VIA FACSIMILE AND EDGAR Division of Corporation Finance 100 F Street, N.E. Re: Xinyuan Real Estate Co., Ltd. (the “Company”) Registration Statement on Form F-3 (No. 333-160518) Ladies and Gentlemen: If there is any change]

XIN [Xinyuan Real Estate] CORRESP: (Original Filing)

[Baker & McKenzie LLP 1114 Avenue of the Americas New York, New York 10036, USA Tel: +1 212 626 4100 Fax: +1 212 310 1600 www.bakernet.com CONFIDENTIAL October 27, 2009 Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Omer Ozden Tel: +1 212 626 4695 omer.ozden@bakernet.com VIA OVERNIGHT MAIL AND EDGAR RE: Xinyuan Real Estate]

XIN [Xinyuan Real Estate] CORRESP: Baker & McKenzie LLP 1114 Avenue of the

[Baker & McKenzie LLP 1114 Avenue of the Americas New York, New York 10036, USA Tel: +1 212 626 4100 Fax: +1 212 310 1600 www.bakernet.com CONFIDENTIAL October 27, 2009 Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Omer Ozden Tel: +1 212 626 4695 omer.ozden@bakernet.com VIA OVERNIGHT MAIL AND EDGAR RE: Xinyuan Real Estate]

AMCF [Andatee China Marine Fuel Services] CORRESP: (Original Filing)

[October 21, 2009 F. Alec Orudjev Direct Fax (202) 912-4830 aorudjev@cozen.com Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. Re: Dear Mr. Brown: General Comment 1 Response: Division of Corporation Finance Page 2 Comment 2 Please advise us whether you intend to request of acceleration of effectiveness of your registration statement prior to approval of your securities for listing]

AMCF [Andatee China Marine Fuel Services] CORRESP: October 21, 2009 F. Alec Orudjev Direct Fax

[October 21, 2009 F. Alec Orudjev Direct Fax (202) 912-4830 aorudjev@cozen.com Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. Re: Dear Mr. Brown: General Comment 1 Response: Division of Corporation Finance Page 2 Comment 2 Please advise us whether you intend to request of acceleration of effectiveness of your registration statement prior to approval of your securities for listing]

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