[August 23, 2010 100 F. Street, NE Re: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 VIA FACSIMILE Ladies and Gentlemen: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: June 11, 2010 (ii) Dates of distribution: June 15, 2010 to June]
[August 23, 2010 100 F. Street, NE Re: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 VIA FACSIMILE Ladies and Gentlemen: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: June 11, 2010 (ii) Dates of distribution: June 15, 2010 to June]
[August 23, 2010 Via EDGAR and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman Gholson, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 Acceleration Request August 25, 2010 Requested Time: 5:00 PM Eastern Time Ladies and Gentlemen: Company Registration Statement ” Commission In connection with the]
[August 23, 2010 Via EDGAR and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman Gholson, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 Acceleration Request August 25, 2010 Requested Time: 5:00 PM Eastern Time Ladies and Gentlemen: Company Registration Statement ” Commission In connection with the]
[August 20, 2010 BY EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Amendment No. 5 to Registration Statement on Form S-1 Filed August 19, 2010 File No. 333-166194 Dear Ms. Parker and Mr. von Holtzendorff: Company Staff Commission Comment Letter Comments Fifth Amended Registration]
[August 20, 2010 BY EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Amendment No. 5 to Registration Statement on Form S-1 Filed August 19, 2010 File No. 333-166194 Dear Ms. Parker and Mr. von Holtzendorff: Company Staff Commission Comment Letter Comments Fifth Amended Registration]
[PRE-EFFECTIVE AMENDMENT NO. 5 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SKYPEOPLE FRUIT JUICE, INC. Florida 2033 98-0222013 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) SkyPeople Fruit Juice, Inc. 16F, National Development Bank Tower No. 2 Gaoxin 1st Road, Xi’an, PRC 710075 011-86-29-88377216 CT Corporation] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors SkyPeople Fruit Juice, Inc. We hereby consent to the use of our report dated March 27, 2009, with respect to the financial statements of SkyPeople Fruit Juice, Inc. in the Pre-effective Amendment No. 5 to Registration Statement on Form S-1 to be filed on or about August 16,] [BDO Consent of Independent Registered Public Accounting Firm Private and Confidential SkyPeople Fruit Juice, Inc. 16/F, National Development Bank Tower No. 2, Gaoxin 1st Road Xi’an, Shaanxi Province 710075 People’s Republic of China Our ref: 074238/SH1209/1108 We hereby consent to the use in the Prospectus constituting a part of this Registration Statement (Pre-Effective Amendment No. 5 to Form S-1 (File]
[FORM 10-Q x For the quarterly period ended June 30, 2010 OR o For the transition period from ________________ to ________________ 000-32249 SKYPEOPLE FRUIT JUICE, INC. Florida 98-0222013 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.)] [CERTIFICATIONS I, Yongke Xue, certify that: 1. I have reviewed this quarterly report on Form 10-Q of SkyPeople Fruit Juice, Inc., a Florida corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [I, Spring Liu, certify that: 1. I have reviewed this quarterly report on Form 10-Q of SkyPeople Fruit Juice, Inc., a Florida corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [SECTION 1350 CERTIFICATION YONGKE XUE Dated: August 16, 2010 SPRING LIU Dated: August 16, 2010]
