[LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 100 F Street, NE Dear Ladies and Gentlemen: Brea, California January 7, 2010 EX-16.1 2 v170753_ex16-1.htm LETTER FROM MSWFT]
[LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 100 F Street, NE Dear Ladies and Gentlemen: Brea, California January 7, 2010 EX-16.1 2 v170753_ex16-1.htm LETTER FROM MSWFT]
[____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts IFM INVESTMENTS LIMITED N/A The Cayman Islands (Jurisdiction of incorporation or organization of issuer) JPMORGAN CHASE BANK, N.A. (Exact name of depositary as specified in its charter) 4 New York Plaza, New York, NY 10004 Telephone (212) 623-0636 ____________________ CT Corporation] [TABLE OF CONTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1 (f) Delivery Order 1 (g)] [Ziegler, Ziegler & Associates LLP Counselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 January 7, 2010 JPMorgan Chase Bank, N.A., as Depositary 4 New York Plaza New York, New York 10004 American Depositary Shares evidenced by American Depositary Receipts for deposited ordinary shares of IFM Investments Limited Dear Sirs: The]
[____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts IFM INVESTMENTS LIMITED N/A The Cayman Islands (Jurisdiction of incorporation or organization of issuer) JPMORGAN CHASE BANK, N.A. (Exact name of depositary as specified in its charter) 4 New York Plaza, New York, NY 10004 Telephone (212) 623-0636 ____________________ CT Corporation] [TABLE OF CONTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1 (f) Delivery Order 1 (g)] [Ziegler, Ziegler & Associates LLP Counselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 January 7, 2010 JPMorgan Chase Bank, N.A., as Depositary 4 New York Plaza New York, New York 10004 American Depositary Shares evidenced by American Depositary Receipts for deposited ordinary shares of IFM Investments Limited Dear Sirs: The]
[January 7, 2010 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Amanda Ravitz, Esq. Branch Chief--Legal Division of Corporation Finance 100 F. Street, N.E. Re: Registration Statement on Form S-3 File No. 333-164041 Dear I am transmitting with this letter, for filing, our response to the comments of the Staff set forth in the Commission’s letter dated January 5,]
[January 7, 2010 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Amanda Ravitz, Esq. Branch Chief--Legal Division of Corporation Finance 100 F. Street, N.E. Re: Registration Statement on Form S-3 File No. 333-164041 Dear I am transmitting with this letter, for filing, our response to the comments of the Staff set forth in the Commission’s letter dated January 5,]
[Amendment No. 1 to FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SORL Auto Parts, Inc. Delaware 30-0091294 (State or other jurisdiction (I.R.S. Employer of incorporation or organization) Identification Number) No. 1169 Yumeng Road Ruian Economic Development District Ruian City, Zhejiang Province People’s Republic of China 86-577-65817720 (Address, including zip code, and telephone number, Xiaoping Zhang Chief Executive] [SORL AUTO PARTS, Inc. TO [ ] Trustee Indenture Dated as of __, 200_ TABLE OF CONTENTS Page ARTICLE I DEFINITIONS AND OTHER PROVISIONS OF GENERAL APPLICATION Section 101. Definitions 1 Section 102. Compliance Certificates and Opinions 9 Section 103. Form of Documents Delivered to Trustee 9 Section 104. Acts of Holders 10 Section 105.] [January 6, 2010 SORL Auto Parts, Inc. No. 1169 Yumeng Road Ruian Economic Development District Ruian City, Zhejiang Province People’s Republic of China Re: Registration Statement on Form S-3 Ladies and Gentlemen: Company Registration Statement Commission Act Prospectus Common Stock Preferred Stock Debt Securities Units Securities We are acting as counsel for SORL Auto Parts, Inc., a Delaware corporation (the] [S., Suite EFPRotenberg.com Certified Public Accountants | 1870 Winton Road CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Stockholders SORL Auto Parts, Inc. and Subsidiaries Ruian City, Zhejiang Province People’s Republic of China As successor by merger, effective October 1, 2009, to the registered public accounting firm Rotenberg & Co., LLP, we consent to the]
[To: Division of Corporation Finance Station Place 100 F Street, N.E. Claire Erlanger Attn: China Automotive Systems, Inc. (the “ Company” ) Re: filing commenting on our 1. The Company is responsible for the adequacy and accuracy of the disclosure in the filing; 2. The Staff comments or changes to disclosure in response to the Staff comments do not foreclose]
