SGOC [SGOCO] SC 13G: (Original Filing)

[CUSIP Number: 406548107 1. NAMES OF REPORTING PERSONS I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY) Yakira Partners, L.P. 2. CHECK THE APPROPRIATE BOX IF A GROUP* (a) o (b) x 3. SEC USE ONLY 4. CITIZENSHIP OR PLACE OF ORGANIZATION]

SGOC [SGOCO] SC 13G: CUSIP Number: 406548107 1. NAMES OF REPORTING PERSONS

[CUSIP Number: 406548107 1. NAMES OF REPORTING PERSONS I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY) Yakira Partners, L.P. 2. CHECK THE APPROPRIATE BOX IF A GROUP* (a) o (b) x 3. SEC USE ONLY 4. CITIZENSHIP OR PLACE OF ORGANIZATION]

AMCF [Andatee China Marine Fuel Services] CORRESP: (Original Filing)

[October 21, 2009 F. Alec Orudjev Direct Fax (202) 912-4830 aorudjev@cozen.com Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. Re: Dear Mr. Brown: General Comment 1 Response: Division of Corporation Finance Page 2 Comment 2 Please advise us whether you intend to request of acceleration of effectiveness of your registration statement prior to approval of your securities for listing]

AMCF [Andatee China Marine Fuel Services] CORRESP: October 21, 2009 F. Alec Orudjev Direct Fax

[October 21, 2009 F. Alec Orudjev Direct Fax (202) 912-4830 aorudjev@cozen.com Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. Re: Dear Mr. Brown: General Comment 1 Response: Division of Corporation Finance Page 2 Comment 2 Please advise us whether you intend to request of acceleration of effectiveness of your registration statement prior to approval of your securities for listing]

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