YGE [YINGLI GREEN ENERGY CO] CORRESP: (Original Filing)

[December 22, 2009 Mail Stop 3030 Kevin Vaughn, Accounting Branch Chief Re: Yingli Green Energy Holding Company Limited Form 20-F for the Year Ended December 31, 2008 Filed June 15, 2009 File No. 001-33469 Dear Mr. Vaughn, Ms. Harkins, Mr. Eckstein and Mr. Mumford: Staff Commission Form 20-F Company Reference is made to the letter we received from the staff]

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YGE [YINGLI GREEN ENERGY CO] CORRESP: December 22, 2009 Mail Stop 3030 Kevin Vaughn,

[December 22, 2009 Mail Stop 3030 Kevin Vaughn, Accounting Branch Chief Re: Yingli Green Energy Holding Company Limited Form 20-F for the Year Ended December 31, 2008 Filed June 15, 2009 File No. 001-33469 Dear Mr. Vaughn, Ms. Harkins, Mr. Eckstein and Mr. Mumford: Staff Commission Form 20-F Company Reference is made to the letter we received from the staff]

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SKBI [SKYSTAR BIO-PHARMACEUTICAL CO] 8-K: (Original Filing)

[FORM 8-K CURRENT REPORT Date of report (Date of earliest event reported): December 18, 2009 SKYSTAR BIO-PHARMACEUTICAL COMPANY Nevada 000-28153 33-0901534 (State or other jurisdiction of incorporation or organization) (Commission File No.) (IRS Employer Identification No.) Rm. 10601, Jiezuo Plaza, No.4, Fenghui Road South, Gaoxin District, Xi’an, Shaanxi Province, P.R. China (8629) 8819-3188 (Issuer Telephone Number) N/A (Former name or]

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SKBI [SKYSTAR BIO-PHARMACEUTICAL CO] 8-K: FORM 8-K CURRENT REPORT Date of report (Date

[FORM 8-K CURRENT REPORT Date of report (Date of earliest event reported): December 18, 2009 SKYSTAR BIO-PHARMACEUTICAL COMPANY Nevada 000-28153 33-0901534 (State or other jurisdiction of incorporation or organization) (Commission File No.) (IRS Employer Identification No.) Rm. 10601, Jiezuo Plaza, No.4, Fenghui Road South, Gaoxin District, Xi’an, Shaanxi Province, P.R. China (8629) 8819-3188 (Issuer Telephone Number) N/A (Former name or]

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KUTV [Ku6 Media] 6-K: (Original Filing)

[Hurray! Holding Co., Ltd. 11/F, China Railway Construction Plaza SPECIAL GENERAL MEETING OF SHAREHOLDERS TO BE PROXY STATEMENT General This proxy statement is available to shareholders beginning on December 16, 2009 and the form of proxy is first being mailed to shareholders on or about December 16, 2009. Purpose of the Special General Meeting Hurray! we ADSs Proposal Ku6 Share]

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KUTV [Ku6 Media] 6-K: Hurray! Holding Co., Ltd. 11/F, China Railway Construction

[Hurray! Holding Co., Ltd. 11/F, China Railway Construction Plaza SPECIAL GENERAL MEETING OF SHAREHOLDERS TO BE PROXY STATEMENT General This proxy statement is available to shareholders beginning on December 16, 2009 and the form of proxy is first being mailed to shareholders on or about December 16, 2009. Purpose of the Special General Meeting Hurray! we ADSs Proposal Ku6 Share]

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ALN [American Lorain] S-1/A: (Original Filing)

[Registration No. 333-163395 ____________________________ FORM S-1/A (Amendment No. 3) UNDER THE SECURITIES ACT OF 1933 AMERICAN LORAIN CORPORATION Nevada 2068 87-0430320 (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer incorporation or organization) Classification Code Number) Identification No.) Beihuan Road United Corporate Services, Inc. (877) 734-8300 Copies to: Peter G. Smith, Esq. Bill Huo, Esq. Ari Edelman, Esq. Kramer] [December 17, 2009 American Lorain Corporation Re: Registration Statement on Form S-1 Ladies and Gentlemen: In arriving at the opinions expressed below, we have examined and relied on the following documents: (a) the Articles of Incorporation of the Company; (b) the Bylaws of the Company; (c) the consents of the Board of Directors and stockholders of the Company provided to] [To: Board of Directors and Shareholders Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated February 18, 2009 on the consolidated financial statements as of and for the years ended December 31, 2008 and 2007, of American Lorain Corporation, in the Registration Statement on Form S-1. For the purpose of the]

ALN [American Lorain] S-1/A: Registration No. 333-163395 ____________________________ FORM S-1/A (Amendment No.

[Registration No. 333-163395 ____________________________ FORM S-1/A (Amendment No. 3) UNDER THE SECURITIES ACT OF 1933 AMERICAN LORAIN CORPORATION Nevada 2068 87-0430320 (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer incorporation or organization) Classification Code Number) Identification No.) Beihuan Road United Corporate Services, Inc. (877) 734-8300 Copies to: Peter G. Smith, Esq. Bill Huo, Esq. Ari Edelman, Esq. Kramer] [December 17, 2009 American Lorain Corporation Re: Registration Statement on Form S-1 Ladies and Gentlemen: In arriving at the opinions expressed below, we have examined and relied on the following documents: (a) the Articles of Incorporation of the Company; (b) the Bylaws of the Company; (c) the consents of the Board of Directors and stockholders of the Company provided to] [To: Board of Directors and Shareholders Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated February 18, 2009 on the consolidated financial statements as of and for the years ended December 31, 2008 and 2007, of American Lorain Corporation, in the Registration Statement on Form S-1. For the purpose of the]

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