[EDGAR Via U.S. Mail and Bob Carroll 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. Carroll, We have received your comment letter, dated September 27, 2010 to our Company, SkyPeople Fruit Juice, Inc., relating to our Annual Report on Form 10-K]
[EDGAR Via U.S. Mail and Bob Carroll 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. Carroll, We have received your comment letter, dated September 27, 2010 to our Company, SkyPeople Fruit Juice, Inc., relating to our Annual Report on Form 10-K]
[reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the liabilities of]
[reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the liabilities of]
[reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the liabilities of]
[-1- -2- -3- -4- -5- -6- -7- -8- -9- -10-] [FORM 8-K CURRENT REPORT September 13, 2010 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) o o]
[-1- -2- -3- -4- -5- -6- -7- -8- -9- -10-] [FORM 8-K CURRENT REPORT September 13, 2010 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) o o]
[PROSPECTUS Registration Statement No. 333-166194 SkyPeople Fruit Juice, Inc Shares of Common Stock 5,181,285 ___________________________________________________________________ We are offering 5,181,285 shares of our Common Stock. As of April 30, 2010, our Common Stock is listed on the NASDAQ Global Market and trades under the symbol "SPU." Previously, our Common Stock was listed on the NYSE Amex Equities and traded under the]
