[December 14, 2010 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Registration Statement on Form S-1 File No. 333-167626 VIA FACSIMILE & EDGAR Dear Mr. Owings: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: December 6, 2010 (ii) Dates of]
[December 14, 2010 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Registration Statement on Form S-1 File No. 333-167626 VIA FACSIMILE & EDGAR Dear Mr. Owings: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: December 6, 2010 (ii) Dates of]
[VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[Shanda Games Reports Third Quarter 2010 Unaudited Results Shanghai, ChinaNovember 30, 2010 Third Quarter 2010 Financial Highlights (1) Net revenues for the third quarter of 2010 were RMB1,096.3 million (US$163.6 million), a decline of 1% from RMB1,112.7 million in the preceding quarter and a decline of 14% from RMB1,272.0 million in the third quarter of 2009. Net revenues] [FORM 6-K Shanda Games Limited No. 1 Office Building Form 20-F Form 40-F. þ o Form 20-F Regulation S-T o Rule 101(b)(1): Regulation S-T o Rule 101(b)(7): Rule 12g3-2(b) o þ Yes Rule 12g3-2(b): 82- Shanda Games Limited Tan Qunzhao Chief executive officer Description Shanda Games Reports Third Quarter 2010 Unaudited Results 6-K 1 c09452e6vk.htm FORM 6-K]
[Shanda Games Reports Third Quarter 2010 Unaudited Results Shanghai, ChinaNovember 30, 2010 Third Quarter 2010 Financial Highlights (1) Net revenues for the third quarter of 2010 were RMB1,096.3 million (US$163.6 million), a decline of 1% from RMB1,112.7 million in the preceding quarter and a decline of 14% from RMB1,272.0 million in the third quarter of 2009. Net revenues] [FORM 6-K Shanda Games Limited No. 1 Office Building Form 20-F Form 40-F. þ o Form 20-F Regulation S-T o Rule 101(b)(1): Regulation S-T o Rule 101(b)(7): Rule 12g3-2(b) o þ Yes Rule 12g3-2(b): 82- Shanda Games Limited Tan Qunzhao Chief executive officer Description Shanda Games Reports Third Quarter 2010 Unaudited Results 6-K 1 c09452e6vk.htm FORM 6-K]
[[Letterhead of Perfect World Co., Ltd.] December 9, 2010 VIA EDGAR AND FACSIMILE Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for Fiscal Year Ended December 31, 2009 (2009 20-F) File No. 001-33587 Dear Mr. Wilson and Ms. Walsh: Form 20-F]
[[Letterhead of Perfect World Co., Ltd.] December 9, 2010 VIA EDGAR AND FACSIMILE Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for Fiscal Year Ended December 31, 2009 (2009 20-F) File No. 001-33587 Dear Mr. Wilson and Ms. Walsh: Form 20-F]
[LLP (US) DLA Piper 1251 Avenue of the Americas, 27th Floor New York, New York 10020-1104 www.dlapiper.com Yvan-Claude Pierre yvan-claude.pierre@dlapiper.com T F December 9, 2010 VIA EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Accreditation from the China Gold Association Dear Mr. Owings: Company Accreditation Association Offering 1 1]
[December 8, 2010 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Re: China Recycling Energy Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 16, 2010 Form 10-Q for the Quarterly Period Ended June 30, 2010 Filed August 16, 2010 File No. 1-34625 Dear Mr. Thompson: This]
