[December 18, 2009 Via EDGAR and facsimile Rufus Decker, Accounting Branch Chief Mail Stop 4631 RE: Form 10-K for the year ended December 31, 2008 Form 10-Q for the period ended September 30, 2009 File No. 001-32161 Dear Mr. Decker: On behalf of Elixir Gaming Technologies, Inc. (the Company), we herein respond to your comment letter dated November 24, 2009.]
[December 18, 2009 Via EDGAR and facsimile Rufus Decker, Accounting Branch Chief Mail Stop 4631 RE: Form 10-K for the year ended December 31, 2008 Form 10-Q for the period ended September 30, 2009 File No. 001-32161 Dear Mr. Decker: On behalf of Elixir Gaming Technologies, Inc. (the Company), we herein respond to your comment letter dated November 24, 2009.]
[Description 99.1 Announcement on 2009/11/26: To announce related materials on acquisition of machinery and equipment 99.2 Announcement on 2009/11/30: Represent subsidiary TLC Capital Co, Ltd. to announce related materials on investment of mainland Chinese company 99.3 Announcement on 2009/11/30: To Announce the Issuance of the 3rd Unsecured Overseas Exchangeable Bonds Due 2014 99.4 th Announcement on 2009/11/30: To Announce the] [FORM 6-K December 21, 2009 United Microelectronics Corporation No. 3 Li Hsin Road II x x n/a United Microelectronics Corporation Chitung Liu Chitung Liu Chief Financial Officer Description 99 6K on 12/21/2009 6-K 1 htm_4625.htm LIVE FILING]
[Description 99.1 Announcement on 2009/11/26: To announce related materials on acquisition of machinery and equipment 99.2 Announcement on 2009/11/30: Represent subsidiary TLC Capital Co, Ltd. to announce related materials on investment of mainland Chinese company 99.3 Announcement on 2009/11/30: To Announce the Issuance of the 3rd Unsecured Overseas Exchangeable Bonds Due 2014 99.4 th Announcement on 2009/11/30: To Announce the] [FORM 6-K December 21, 2009 United Microelectronics Corporation No. 3 Li Hsin Road II x x n/a United Microelectronics Corporation Chitung Liu Chitung Liu Chief Financial Officer Description 99 6K on 12/21/2009 6-K 1 htm_4625.htm LIVE FILING]
[Suite 810, Level 8 Landmark North 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong x Form 20-F o Form 40-F o Yes x No HIGHWAY HOLDINGS LIMITED]
[Suite 810, Level 8 Landmark North 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong x Form 20-F o Form 40-F o Yes x No HIGHWAY HOLDINGS LIMITED]
