[September 8, 2008 Via Edgar and Facsimile Linda Cvrkel Branch Chief Division of Corporation Finance Mail Stop 3561 RE: eLong, Inc Form 20-F for the fiscal year ended December 31, 2007 Filed June 30, 2008 File No. 000-50984 Dear Ms. Cvrkel: Staff Comment Letter Company 2007 20-F Our responses have been prepared to reflect information as of the date of]
[September 8, 2008 Via Edgar and Facsimile Linda Cvrkel Branch Chief Division of Corporation Finance Mail Stop 3561 RE: eLong, Inc Form 20-F for the fiscal year ended December 31, 2007 Filed June 30, 2008 File No. 000-50984 Dear Ms. Cvrkel: Staff Comment Letter Company 2007 20-F Our responses have been prepared to reflect information as of the date of]
[September8, 2008 Via Edgar and Facsimile FACE="Times New Roman" SIZE="2"> Linda Cvrkel FACE="Times New Roman" SIZE="2">Branch Chief Division ofrporation Finance Mail Stop 3561 RE: eLong, Form 20-F for the fiscal year ended December31, 2007 Filed June30, 2008 File No. 000-50984 Dear Ms.Cvrkel: Staffmment Lettermpany 2007 20-F Our responses have been prepared to reflect information of]
[September8, 2008 Via Edgar and Facsimile FACE="Times New Roman" SIZE="2"> Linda Cvrkel FACE="Times New Roman" SIZE="2">Branch Chief Division ofrporation Finance Mail Stop 3561 RE: eLong, Form 20-F for the fiscal year ended December31, 2007 Filed June30, 2008 File No. 000-50984 Dear Ms.Cvrkel: Staffmment Lettermpany 2007 20-F Our responses have been prepared to reflect information of]
[[02Micro Letterhead] September 4, 2008 By Telefacsimile and Mail Jay Webb Re: O2Micro International Limited Form 20-F for the year ended December 31, 2007 Filed June 25, 2008 Dear Mr. Webb: Form 20-F for the year ended December 31, 2007 Item 5. Operating and Financial Review and Prospects, page 20 Operating Results, page 23 Year Ended December 31, 2007 and]
[[02Micro Letterhead] September4, 2008 By Telefacsimile and Mail Jay Webb Re: O2Micro International Limited Form20-F for the year ended December31, 2007 Filed June25, 2008 Dear Mr.Webb: Form20-F for the year ended December31, 2007 Item5. Operating and Financial Review and Prospects, page 20 Operating Results, page 23 Year Ended December31, 2007 and 2006, page 23]
[August 19, 2008 VIA EDGAR AND BY FACSIMILE Ann Nguyen Parker, Branch Chief Division of Corporation Finance 100 F Street, NE 848668-002 WRITER’S DIRECT DIAL (202) 383-5149 WRITER’S E-MAIL ADDRESS rplesnarski@omm.com Re: Synutra International, Inc. Preliminary Information Statement on Schedule 14C Filed June 17, 2008 File No. 1-33397 Dear Ms. Parker: Schedule 14C filed June 17, 2008 Action One -]
[August 19, 2008 VIA EDGAR AND BY FACSIMILE Ann Nguyen Parker, Branch Chief Division of Corporation Finance 100 F Street, NE 848668-002 WRITER’S DIRECT DIAL (202) 383-5149 WRITER’S E-MAIL ADDRESS rplesnarski@omm.com Re: Synutra International, Inc. Preliminary Information Statement on Schedule 14C Filed June 17, 2008 File No. 1-33397 Dear Ms. Parker: Schedule 14C filed June 17, 2008 Action One -]
[August 13, 2008 Via Facsimile & Edgarlink Division of Corporation Finance 100 F Street, N.E. Attn: Julie Bell Re: China Automotive Systems, Inc. Registration Statement on Form S-3 Filed April 15, 2008 File No. 333-150250 Dear Ms. Bell: China Automotive Systems, Inc. (the “ Company Very truly yours, China Automotive Systems, Inc. Hanlin Chen Hanlin Chen Chairman of the Board]
[August 13, 2008 Via Facsimile & Edgarlink Division of Corporation Finance 100 F Street, N.E. Attn: Julie Bell Re: China Automotive Systems, Inc. Registration Statement on Form S-3 Filed April 15, 2008 File No. 333-150250 Dear Ms. Bell: China Automotive Systems, Inc. (the “ Company Very truly yours, China Automotive Systems, Inc. Hanlin Chen Hanlin Chen Chairman of the Board]
