[Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District Beijing 102206 China September 18, 2009 Filed via EDGAR Mail Stop #3561 100 F. Street, NE Attention: Tia Jenkins, Senior Assistant chief Accountant, Office of Beverages, Apparel and health Care Services Re: Origin Agritech Limited Dear Sirs: Form 20-F for Fiscal Year Ended September 20, 2008 Note 14, Convertible]
[Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District Beijing 102206 China September 18, 2009 Filed via EDGAR Mail Stop #3561 100 F. Street, NE Attention: Tia Jenkins, Senior Assistant chief Accountant, Office of Beverages, Apparel and health Care Services Re: Origin Agritech Limited Dear Sirs: Form 20-F for Fiscal Year Ended September 20, 2008 Note 14, Convertible]
[China Agro Sciences Corp. 101 Xinanyao Street, Jinzhou District, Dalian, Liaoning Province, PRC 116100 September 4, 2009 Division of Corporation Finance 100 F Street, NE Mail Stop 4561 Attn: Mark P. Shuman, Evan S. Jacobson, Barbara C. Jacobs Fax: 703-813-6981 Tel: 202-551-3428 Re: China Agro Sciences Corp. Dear Mr. Shuman I am writing in response to your comment letter dated]
[China Agro Sciences Corp. 101 Xinanyao Street, Jinzhou District, Dalian, Liaoning Province, PRC 116100 September 4, 2009 Division of Corporation Finance 100 F Street, NE Mail Stop 4561 Attn: Mark P. Shuman, Evan S. Jacobson, Barbara C. Jacobs Fax: 703-813-6981 Tel: 202-551-3428 Re: China Agro Sciences Corp. Dear Mr. Shuman I am writing in response to your comment letter dated]
[August 13, 2009 Alan.Seem@shearman.com VIA EDGAR & FACSIMILE Mr. Max A. Webb Re: Guangshen Railway Company Limited Form 20-F for the year ended December 31, 2008 Filed June 25, 2009 File No. 001-14362 Dear Mr. Webb: The Companys response to the Staffs comment is set forth below. The numbered paragraph below corresponds to the numbered paragraph of the Staffs comment]
[August 13, 2009 Alan.Seem@shearman.com VIA EDGAR & FACSIMILE Mr. Max A. Webb Re: Guangshen Railway Company Limited Form 20-F for the year ended December 31, 2008 Filed June 25, 2009 File No. 001-14362 Dear Mr. Webb: The Companys response to the Staffs comment is set forth below. The numbered paragraph below corresponds to the numbered paragraph of the Staffs comment]
[CHINA NATURAL RESOURCES, INC. Room 2205, 22/F, West Tower, Shun Tak Centre 168-200 Connaught Road Central Sheung Wan, Hong Kong August 10, 2009 CORRESP VIA EDGAR 100 F Street, N.E. Attn: Chris White, Branch Chief Gary Newberry, Staff Accountant George Schuler, Mining Engineer Re: China Natural Resources, Inc. Form 20-F for the Year Ended December 31, 2008 Staff Letter of]
[CHINA NATURAL RESOURCES, INC. Room 2205, 22/F, West Tower, Shun Tak Centre 168-200 Connaught Road Central Sheung Wan, Hong Kong August 10, 2009 CORRESP VIA EDGAR 100 F Street, N.E. Attn: Chris White, Branch Chief Gary Newberry, Staff Accountant George Schuler, Mining Engineer Re: China Natural Resources, Inc. Form 20-F for the Year Ended December 31, 2008 Staff Letter of]
[Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District Beijing 102206 China July 29, 2009 Filed via EDGAR Mail Stop #3561 100 F. Street, NE Attention: John Reynolds, Assistant Director Re: Origin Agritech Limited Dear Sirs: Form 20-F for Fiscal Year Ended September 20, 2008 Item 15 – Controls and Procedures, page 117 (c) Changes in internal control]
[Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District Beijing 102206 China July 29, 2009 Filed via EDGAR Mail Stop #3561 100 F. Street, NE Attention: John Reynolds, Assistant Director Re: Origin Agritech Limited Dear Sirs: Form 20-F for Fiscal Year Ended September 20, 2008 Item 15 – Controls and Procedures, page 117 (c) Changes in internal control]
