[GOLDEN GREEN ENTERPRISES LIMITED No. 69 Huaibei Street, Longhai Middle Road Zhengzhou 451191 People’s Republic of China Tel: (011) 86371-6897-0951 November 6, 2009 Division of Corporation Finance 100 F Street, NE Attn: Mr. Dietrich King Re: Golden Green Enterprises Limited File No. 333-161924 Dear Mr. King: In connection with this request for acceleration, we acknowledge and agree that: · ·]
[GOLDEN GREEN ENTERPRISES LIMITED No. 69 Huaibei Street, Longhai Middle Road Zhengzhou 451191 People’s Republic of China Tel: (011) 86371-6897-0951 November 6, 2009 Division of Corporation Finance 100 F Street, NE Attn: Mr. Dietrich King Re: Golden Green Enterprises Limited File No. 333-161924 Dear Mr. King: In connection with this request for acceleration, we acknowledge and agree that: · ·]
[Amendment No. 4 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 GOLDEN GREEN ENTERPRISES LIMITED Not Applicable British Virgin Islands 3310 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification No.) No. 69 Huaibei Street Longhai Middle Road Zhengzhou 451191, China Tel: (011) 86371-6897-0951 Mingwang Lu, Chief] [15th Floor, The Union Plaza, 20 Chaoyangmenwai Dajie, Beijing 100020 Telephone: (86-10) 6588 2200 Facsimile: (86-10) 6588 2211 November 6, 2009 Company Golden Green Enterprises Limited (the “ No. 69 Huaibei Street Longhai Middle Road Zhengzhou, 451191, China Ladies and Gentlemen: Sincerely yours, EX-23.4 2 v165002_ex23-4.htm]
[Amendment No. 4 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 GOLDEN GREEN ENTERPRISES LIMITED Not Applicable British Virgin Islands 3310 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification No.) No. 69 Huaibei Street Longhai Middle Road Zhengzhou 451191, China Tel: (011) 86371-6897-0951 Mingwang Lu, Chief] [15th Floor, The Union Plaza, 20 Chaoyangmenwai Dajie, Beijing 100020 Telephone: (86-10) 6588 2200 Facsimile: (86-10) 6588 2211 November 6, 2009 Company Golden Green Enterprises Limited (the “ No. 69 Huaibei Street Longhai Middle Road Zhengzhou, 451191, China Ladies and Gentlemen: Sincerely yours, EX-23.4 2 v165002_ex23-4.htm]
[Amendment No. 3 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 GOLDEN GREEN ENTERPRISES LIMITED Not Applicable British Virgin Islands 3310 Not Applicable (State or other jurisdiction of incorporation or (Primary Standard Industrial Classification (I.R.S. Employer Identification No.) No. 69 Huaibei Street Longhai Middle Road Zhengzhou 451191, China Tel: (011) 86371-6897-0951 Mingwang Lu, Chief Executive Officer No.] [GOLDEN GREEN ENTERPRISES LIMITED __________ Ordinary Shares November __, 2009 Company Representative Offering Ordinary Shares This FOR VALUE RECEIVED Holder [120% OF THE PUBLIC OFFERING PRICE] Exercise Price Vesting Date Base Date 1. Expiration Date 2. 3. Manner of Exercise 3.1 X = Y [(A – B)/A] where: A = the Fair Market Value B = the Exercise Price. 2] [5 November 2009 Golden Green Enterprises Limited No. 69 Haulibei Street Longhai Middle Road Henan, People’s Republic of China DIRECT LINE: 2842 9530 E-MAIL: Richard.Hall@conyersdillandpearman.com OUR REF: M#892799/D#302733 YOUR REF: Dear Sirs, Golden Green Enterprises Limited (the “Company”) Registration Statement Commission Initial Ordinary Shares Ordinary Shares Securities We have acted as special legal counsel in the British Virgin Islands to] [Pillsbury Winthrop Shaw Pittman LLP November 5, 2009 Golden Green Enterprises Limited No. 69 Haulibei Street Longhai Middle Road Henan, People’s Republic of China Ladies and Gentlemen: The foregoing opinion is subject to the following assumptions, exceptions, qualifications and limitations: a. Our opinion is subject to and limited by (i) the effect of bankruptcy, insolvency, fraudulent conveyance and other similar] [EX-23.1 20 v164861_ex23-1.htm] [__________, 2009 TO: Golden Green Enterprises Limited No. 69 Huaibei Street Longhai Middle Road Zhengzhou, 451191, China Dear Sirs: We, Jingtian & Gongcheng Attorneys at Law, as licensed lawyers of the People’s Republic of China (the “PRC”, for the purpose of this opinion, excluding Hong Kong Special Administrative Region of the PRC, Macau Special Administrative Region of the PRC and] [The Offering, page 6 2. Please add the 545,454 ordinary shares to cover over-allotments to this disclosure. Company Response : 3. Please have counsel delete the assumption in clause (f) of the second full paragraph on page two. The matters assumed should be readily ascertainable by counsel. Company Response BVI Opinion]
[Amendment No. 2 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 GOLDEN GREEN ENTERPRISES LIMITED Not Applicable British Virgin Islands 3310 Not Applicable (State or other jurisdiction of incorporation or (Primary Standard Industrial Classification (I.R.S. Employer Identification No.) No. 69 Huaibei Street Longhai Middle Road Zhengzhou 451191, China Tel: (011) 86371-6897-0951 Mingwang Lu, Chief Executive Officer No.] [[X,XXX,XXX] ORDINARY SHARES GOLDEN GREEN ENTERPRISES LIMITED UNDERWRITING AGREEMENT November __, 2009 MAXIM GROUP LLC 405 Lexington Avenue New York, NY 10174 As Representative of the Underwriters Schedule A named on Ladies and Gentlemen: Company Schedule A Underwriters Representative Ordinary Shares Firm Shares Golden Green Enterprises Limited, a corporation organized and existing under the laws of the British Virgin Islands] [GOLDEN GREEN ENTERPRISES LIMITED __________ Ordinary Shares November __, 2009 Company Representative Offering Ordinary Shares This FOR VALUE RECEIVED Holder [120% OF THE PUBLIC OFFERING PRICE] Exercise Price Vesting Date Base Date 1. Expiration Date 2. 3. Manner of Exercise 3.1 X = Y [(A – B)/A] where: A = the Fair Market Value B = the Exercise Price. 2] [30 October 2009 Golden Green Enterprises Limited No. 69 Haulibei Street Longhai Middle Road Henan, People’s Republic of China DIRECT LINE: E-MAIL: OUR REF: YOUR REF: 2842 9530 Richard.Hall@conyersdillandpearman.com M#892799/D#302733 Dear Sirs, Golden Green Enterprises Limited (the “Company”) Registration Statement Commission Initial Ordinary Shares Ordinary Shares Securities We have acted as special legal counsel in the British Virgin Islands to] [1540 Broadway New York, NY 10036-4039 Tel 212.858.1000 Fax 212.858.1500 www.pillsburylaw.com October 30, 2009 Golden Green Enterprises Limited No. 69 Huaibei Street Longhai Middle Road Zhengzhou 451191, People’s Republic of China Ladies and Gentlemen: In rendering the following opinion, we have examined the Registration Statement and the Prospectus and such statutes, regulations, records, certificates and other documents as we have] [EX-23.1 21 v164051_ex23-1.htm] [15th Floor, The Union Plaza, 20 Chaoyangmenwai Dajie, Beijing 100020 Telephone: (86-10) 6588 2200 Facsimile: (86-10) 6588 2211 October 30, 2009 Company Golden Green Enterprises Limited (the “ No. 69 Huaibei Street Longhai Middle Road Zhengzhou, 451191, China Ladies and Gentlemen: Sincerely yours, Jingtian & Gongcheng EX-23.4 23 v164051_ex23-4.htm] [October 30, 2009 **Via Email** Golden Green Enterprises Limited No. 69 Huaibei Street, Longhai Middle Road Zhengzhou, China, 451191 CONSENT OF FREEDONIA CUSTOM RESEARCH, INC. FREEDONIA CUSTOM RESEARCH, INC. Clinton I. Delafield, III President October 30, 2009 · · Freedonia Custom Research, Inc. · · Toll Free: (US) 800.927.5900 www.freedoniagroup.com ·]
