[THE LEBRECHT GROUP A PROFESSIONAL LAW CORPORATION Brian A. Lebrecht, Esq. Craig V. Butler, Esq. ** Edward H. Weaver, Esq. Admitted only in California* Admitted only in Utah** March 5, 2008 Division of Corporation Finance 100 F Street, NE Mail Stop 4561 Attn: Linda van Doorn Dear Ms. van Doorn: Part I Explanatory Note 1. We have reviewed the changes]
[Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao, Special Administrative Region, PRC Tel: (853) 322096 Fax: (853) 323265 February 17, 2008 Via EDGAR John M. Hartz, Re: Deswell Industries, Inc. (Deswell or the Company) Form 20-F for the fiscal year ended March 31, 2007 Filed August 1, 2007 Forms 6-K filed August 17, 2007 and]
[Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao, Special Administrative Region, PRC Tel: (853) 322096 Fax: (853) 323265 February 17, 2008 Via EDGAR John M. Hartz, Re: Deswell Industries, Inc. (Deswell or the Company) Form 20-F for the fiscal year ended March 31, 2007 Filed August 1, 2007 Forms 6-K filed August 17, 2007 and]
[December 17, 2007 Via EDGAR Division of Investment Management 100 F Street, N.E. Attention: Barbara Jacobs, Assistant Director Re: e-Future Information Technology Inc. Registration Statement on Form F-3 File No. 333-147329 Dear Ms. Jacobs: Sincerely, E-FUTURE INFORMATION TECHNOLOGY INC. Yanchun (Adam) Yan Chief Executive Officer cc: Mark P. Shuman, Esq. Hugh Fuller, Esq. CORRESP 1 filename1.htm]
[December 17, 2007 Via EDGAR Division of Investment Management 100 F Street, N.E. Attention: Barbara Jacobs, Assistant Director Re: e-Future Information Technology Inc. Registration Statement on Form F-3 File No. 333-147329 Dear Ms. Jacobs: Sincerely, E-FUTURE INFORMATION TECHNOLOGY INC. Yanchun (Adam) Yan Chief Executive Officer cc: Mark P. Shuman, Esq. Hugh Fuller, Esq. CORRESP 1 filename1.htm]
[THE LEBRECHT GROUP A PROFESSIONAL LAW CORPORATION Brian A. Lebrecht, Esq. * Craig V. Butler, Esq. ** Edward H. Weaver, Esq. Admitted only in California* Admitted only in Utah** December 14, 2007 Division of Corporation Finance 100 F Street, NE Mail Stop 4561 Attn: Linda van Doorn Re: China Agro Sciences Corp. Forms 10-K and 10-K/A for the period ended]
[THE LEBRECHT GROUP A PROFESSIONAL LAW CORPORATION Brian A. Lebrecht, Esq. * Craig V. Butler, Esq. ** Edward H. Weaver, Esq. Admitted only in California* Admitted only in Utah** December 14, 2007 Division of Corporation Finance 100 F Street, NE Mail Stop 4561 Attn: Linda van Doorn Re: China Agro Sciences Corp. Forms 10-K and 10-K/A for the period ended]
[December 11, 2007 Via EDGAR Mr. Kevin L. Vaughn Branch Chief Division of Corporation Finance Mail Stop 6010 100 F Street, N.E. Re: Silicon Motion Technology Corporation Form 20-F for the Year Ended December 31, 2006 File No. 0-51380 Dear Mr. Vaughn: Company Staff Silicon Motion Technology Corporation (the Form 20-F for the year ended December 31, 2006 Note]
[December 11, 2007 Via EDGAR Mr. Kevin L. Vaughn Branch Chief Division of Corporation Finance Mail Stop 6010 100 F Street, N.E. Re: Silicon Motion Technology Corporation Form 20-F for the Year Ended December 31, 2006 File No. 0-51380 Dear Mr. Vaughn: Company Staff Silicon Motion Technology Corporation (the Form 20-F for the year ended December 31, 2006 Note]
[Mailing Address: Anthony W. Basch P.O. Box 27828 804 / 771-5725 Richmond, VA 23261 awbasch@kaufcan.com th Floor Three James Center, 12 804 / 771-5700 1051 East Cary Street fax: Richmond, VA 23219 November 26, 2007 Via Federal Express (Tracking No. 79975736528) Mark P. Shuman, Esquire Branch Chief - Legal Division of Corporation Finance Mail Stop 4561 100 F Street, N.E.]
