GURE [GULF RESOURCES] CORRESP: Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 December 30, 2011 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Definitive Proxy Statement on Schedule 14A Filed April 29, 2011 Form 10-Q for]