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]