[[Letterhead of NetEase.com,] September30, 2009 Mr.H. Christopher Owings,sistant Director Mr.John Fieldsend, Attorney-Adviser STYLE="font-family:Times New Roman" SIZE="2">Division ofrporation Finance 100 F Street, NE Re: NetEase.com, (thempany) Annual Report on Form 20-F for the Year Ended December31, 2008 Filed June30, 2009 File No. 0-30666 (the 2008 Form 20-F)]
[developing and launching games, updating existing games at a faster rate, and licensing games from third parties, and please discuss how these actions have impacted you and will impact you in future periods. You state that you expect that your fixed costs in connection with your Internet portal business will increase without a corresponding increase]
[developing and launching games, updating existing games at a faster rate, and licensing games from third parties, and please discuss how these actions have impacted you and will impact you in future periods. You state that you expect that your fixed costs in connection with your Internet portal business will increase without a corresponding increase]
[September 28, 2009 Mr. Larry Spirgel, Assistant Director, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2008 (File No. 001-31517) Dear Mr. Spirgel: Staff SEC Company Form 20-F This is in response to the comment letter from the staff (the]
[September 28, 2009 Mr. Larry Spirgel, Assistant Director, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2008 (File No. 001-31517) Dear Mr. Spirgel: Staff SEC Company Form 20-F This is in response to the comment letter from the staff (the]
[[Letterhead of Cahill Gordon & Reindel LLP] (212) 701-3491 September 25, 2009 Re: Form 20-F for Fiscal Year Ended December 31, 2008 Filed June 26, 2009 File No. 000-30678 Dear Mr. Spirgel: On behalf of and as counsel to Global Sources Ltd. (the “Company”) and as discussed by telephone earlier today with Kathleen Krebs, we have requested an extension of]
[[Letterhead of Cahill Gordon & Reindel LLP] (212) 701-3491 September 25, 2009 Re: Form 20-F for Fiscal Year Ended December 31, 2008 Filed June 26, 2009 File No. 000-30678 Dear Mr. Spirgel: On behalf of and as counsel to Global Sources Ltd. (the “Company”) and as discussed by telephone earlier today with Kathleen Krebs, we have requested an extension of]
[September 22, 2009 Via Facsimile and EDGAR Mr. Larry Spirgel Assistant Director Mail Stop 3720 Division of Corporation Finance 100 F Street, N.E. Facsimile: (+1-703) 813-6986 Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2008 (File No. 001-31517) Dear Mr. Spirgel: Company Form 20-F China Telecom Corporation Limited (the The]
[September 22, 2009 Via Facsimile and EDGAR Mr. Larry Spirgel Assistant Director Mail Stop 3720 Division of Corporation Finance 100 F Street, N.E. Facsimile: (+1-703) 813-6986 Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2008 (File No. 001-31517) Dear Mr. Spirgel: Company Form 20-F China Telecom Corporation Limited (the The]
[WUXI PHARMATECH (CAYMAN) INC. 288 FUTE ZHONG ROAD WAIGAOQIAO FREE TRADE ZONE SHANGHAI 200131 PEOPLES REPUBLIC OF CHINA September 21, 2009 VIA EDGAR AND FACSIMILE Mail Stop 4720 100 F Street N.E. Attention: Jeffrey P. Reidler, Assistant Director Scot Foley Re: WuXi PharmaTech (Cayman) Inc. Registration Statement on Form F-3 Filed September 4, 2009 File No. 333-161757 Dear Sirs: Please]
