SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)

[Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Skinner and Mr. Carrol: Staff Commission Comment Letter 10-K Report Company We Us We submit this letter in response to comments from the staff (the]

SPU [SkyPeople Fruit Juice] CORRESP: Via EDGAR Mr. Brad Skinner Mr. Bob Carrol

[Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Skinner and Mr. Carrol: Staff Commission Comment Letter 10-K Report Company We Us We submit this letter in response to comments from the staff (the]

SPU [SkyPeople Fruit Juice] 8-K: (Original Filing)

[] [FORM 8-K CURRENT REPORT March 7, 2011 Date of Report (date of earliest event reported) SKYPEOPLE FRUIT JUICE, INC. Florida 000-32249 98-0222013 (State or other jurisdiction of incorporation) (I.R.S. Employer Identification Number) 16F, National Development Bank Tower , No. 2, Gaoxin 1st Road, Xi’an, China 011-86-29-88377216 Not Applicable (Former name or former address, if changed since last report) r o]

SPU [SkyPeople Fruit Juice] 8-K:

[] [FORM 8-K CURRENT REPORT March 7, 2011 Date of Report (date of earliest event reported) SKYPEOPLE FRUIT JUICE, INC. Florida 000-32249 98-0222013 (State or other jurisdiction of incorporation) (I.R.S. Employer Identification Number) 16F, National Development Bank Tower , No. 2, Gaoxin 1st Road, Xi’an, China 011-86-29-88377216 Not Applicable (Former name or former address, if changed since last report) r o]

SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)

[Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Skinner and Mr. Carrol: “ Staff ” “ Commission ” “ Comment Letter ” “ 10-K Report ” “ Company ” “ We ” “]

SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)

[February 1, 2011 Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 We have received your comment letter, dated January 18, 2011, on January 20, 2011, relating to our Annual Report on Form 10-K for the]

SPU [SkyPeople Fruit Juice] CORRESP: February 1, 2011 Via EDGAR Mr. Brad Skinner

[February 1, 2011 Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 We have received your comment letter, dated January 18, 2011, on January 20, 2011, relating to our Annual Report on Form 10-K for the]

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