[CHINA NATURAL RESOURCES, INC. Room 2205, 22/F, West Tower, Shun Tak Centre 168-200 Connaught Road Central Sheung Wan, Hong Kong February 23, 2009 CORRESP Exchange Commission 100 F Street, NE Attn: Mr. Gary Newberry Re: China Natural Resources, Inc. Form 20-F for the Year Ended December 31, 2007 Staff Letter of Comment dated February 13, 2009 SEC File No. 0-26046]
[CHINA NATURAL RESOURCES, INC. Room 2205, 22/F, West Tower, Shun Tak Centre 168-200 Connaught Road Central Sheung Wan, Hong Kong February 23, 2009 CORRESP Exchange Commission 100 F Street, NE Attn: Mr. Gary Newberry Re: China Natural Resources, Inc. Form 20-F for the Year Ended December 31, 2007 Staff Letter of Comment dated February 13, 2009 SEC File No. 0-26046]
[THE9 LIMITED Jun Zhu Chairman and Chief Executive Officer Page 4 The9 Limited Reports Fourth Quarter and Fiscal Year 2008 Shanghai, China February 23, 2009. Fiscal Year 2008 Financial Highlights: Net revenues for fiscal year 2008 increased by 33% to RMB1.71 billion (US$250.4 million) from RMB1.28 billion (US$187.6 million) for fiscal year 2007. For fiscal year 2008,]
[THE9 LIMITED Jun Zhu Chairman and Chief Executive Officer Page 4 The9 Limited Reports Fourth Quarter and Fiscal Year 2008 Shanghai, China February 23, 2009. Fiscal Year 2008 Financial Highlights: Net revenues for fiscal year 2008 increased by 33% to RMB1.71 billion (US$250.4 million) from RMB1.28 billion (US$187.6 million) for fiscal year 2007. For fiscal year 2008,]
[] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Deloitte Touche Tohmatsu CPA Ltd.] [th China Finance Online Co. Limited Subject: WRITTEN CONSENT OF AMERICAN APPRAISAL CHINA LIMITED Yours faithfully, AMERICAN APPRAISAL CHINA LIMITED] [CERTIFICATION I, Zhao Zhiwei, certify that: 1. I have reviewed this annual report on Form 20-F/A of China Finance Online Co. Limited; 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 such] [CERTIFICATION I, Jeff Wang, certify that: 1. I have reviewed this annual report on Form 20-F/A of China Finance Online Co. Limited; 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 such] [CERTIFICATION OF PERIODIC FINANCIAL REPORT 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Zhao Zhiwei Chief Executive Officer] [CERTIFICATION OF PERIODIC FINANCIAL REPORT 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Jeff Wang Chief Financial Officer]
[] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Deloitte Touche Tohmatsu CPA Ltd.] [th China Finance Online Co. Limited Subject: WRITTEN CONSENT OF AMERICAN APPRAISAL CHINA LIMITED Yours faithfully, AMERICAN APPRAISAL CHINA LIMITED] [CERTIFICATION I, Zhao Zhiwei, certify that: 1. I have reviewed this annual report on Form 20-F/A of China Finance Online Co. Limited; 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 such] [CERTIFICATION I, Jeff Wang, certify that: 1. I have reviewed this annual report on Form 20-F/A of China Finance Online Co. Limited; 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 such] [CERTIFICATION OF PERIODIC FINANCIAL REPORT 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Zhao Zhiwei Chief Executive Officer] [CERTIFICATION OF PERIODIC FINANCIAL REPORT 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Jeff Wang Chief Financial Officer]
[CUSIP NO. 13G Page 2 of 5 Pages 1 NAMES OF REPORTING PERSONS. I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY). Artson Limited 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) ¨ (a)]
[CUSIP NO. 13G Page 2 of 5 Pages 1 NAMES OF REPORTING PERSONS. I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY). Artson Limited 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) ¨ (a)]
