[January 14, 2009 Ms. Kathleen Collins, One Station Place, Re: KongZhong Corporation 2007 (File No. 000-50826) Annual Report on Form 20-F for the Fiscal Year ended December 31, Dear Ms. Collins: Staff Company 2007 Form 20-F For your convenience, the Company has included the Staff’s comments in this response letter in italicized form and keyed its responses accordingly. The Company’s]
[(SHEARMAN & STERLING LLP LOGO) (CHINESE CHARACTERS) 12TH FLOOR EAST TOWER | TWIN TOWERS | B-12 JIANGUOMENWAI DAJIE | BEIJING | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS Lee Edwards Alan D. Seem Admitted in New York Writer's Email Address: December 19, 2008 alan.seem@shearman.com Writer's Direct Number: Tel: +86.10.5922.8002 Fax: +86.10.6563.6002 VIA EDGAR & FACSIMILE Mr. Juan]
[(SHEARMAN & STERLING LLP LOGO) (CHINESE CHARACTERS) 12TH FLOOR EAST TOWER | TWIN TOWERS | B-12 JIANGUOMENWAI DAJIE | BEIJING | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS Lee Edwards Alan D. Seem Admitted in New York Writer's Email Address: December 19, 2008 alan.seem@shearman.com Writer's Direct Number: Tel: +86.10.5922.8002 Fax: +86.10.6563.6002 VIA EDGAR & FACSIMILE Mr. Juan]
[______________ AMENDMENT NO. 1 TO FORM 20-F ______________ (Mark One) ¨ OR ý For the fiscal year ended December 31, 2007 OR ¨ For the transition period from ______________ to ____________________ OR ¨ Date of event requiring shell company report ___________ 0-26046 CHINA NATURAL RESOURCES, INC. Not Applicable British Virgin Islands (Jurisdiction of incorporation or organization) Room 2105, West Tower,]
[______________ AMENDMENT NO. 1 TO FORM 20-F ______________ (Mark One) ¨ OR ý For the fiscal year ended December 31, 2007 OR ¨ For the transition period from ______________ to ____________________ OR ¨ Date of event requiring shell company report ___________ 0-26046 CHINA NATURAL RESOURCES, INC. Not Applicable British Virgin Islands (Jurisdiction of incorporation or organization) Room 2105, West Tower,]
[SCHNEIDER WEINBERGER & BEILLY LLP Attorneys-at-Law 2200 Corporate Boulevard, N.W., Suite 210 Boca Raton, Florida 33431-7307 James M. Schneider, P.A. Telephone Steven I. Weinberger, P.A (561) 362-9595 Roxanne K. Beilly, P.A. Facsimile (561) 362-9612 September 24, 2008 CORRESP Exchange Commission 100 F Street, NE Attn: Mr. Gary Newberry Re: China Natural Resources, Inc. Form 20F for the Fiscal Year Ended]
[SCHNEIDER WEINBERGER & BEILLY LLP Attorneys-at-Law 2200 Corporate Boulevard, N.W., Suite 210 Boca Raton, Florida 33431-7307 James M. Schneider, P.A. Telephone Steven I. Weinberger, P.A (561) 362-9595 Roxanne K. Beilly, P.A. Facsimile (561) 362-9612 September 24, 2008 CORRESP Exchange Commission 100 F Street, NE Attn: Mr. Gary Newberry Re: China Natural Resources, Inc. Form 20F for the Fiscal Year Ended]
[[51job, Inc. Letterhead] September 23, 2008 VIA EDGAR AND FACSIMILE Mr. Kevin Woody Re: 51job, Inc. Dear Mr. Woody: Form 20-F for the fiscal year ended December 31, 2007 Item 5. Operating and Financial Review and Prospects A. Overview Critical Accounting Policies, page 45 1. Please explain how the determination of the way in which you operate and manage your]
[Siliconware Precision Industries Co., Ltd. No. 123, Sec. 3, Da Fong Road Tantzu Taichung, Taiwan, ROC September 12, 2008 Mail Stop 6010 Jay Mumford, Attorney-Adviser Geoffrey Kruczek, Attorney Division of Corporation Finance 100 F Street, N.E. Re: Siliconware Precision Industries Co., Ltd. Form 20-F for the fiscal year ended December 31, 2007 File No. 000-30702 Dear Mr. Mumford and Mr.]
[Siliconware Precision Industries Co., Ltd. No. 123, Sec. 3, Da Fong Road Tantzu Taichung, Taiwan, ROC September 12, 2008 Mail Stop 6010 Jay Mumford, Attorney-Adviser Geoffrey Kruczek, Attorney Division of Corporation Finance 100 F Street, N.E. Re: Siliconware Precision Industries Co., Ltd. Form 20-F for the fiscal year ended December 31, 2007 File No. 000-30702 Dear Mr. Mumford and Mr.]
