[LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 100 F Street, NE Dear Ladies and Gentlemen: Brea,lifornia January 7, 2010 LETTER FROM MSWFT v170753_ex16-1.htm 2 EX-16.1]
[FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): January 6, 2010 CHINA HGS REAL ESTATE INC. Florida 000-49687 33-0961490 (State or other jurisdiction of (IRS Employer Identification No.) incorporation or organization) 6 Xinghan Road, 19th Floor Hanzhong City, Shaanxi Province People’s Republic of China, 723000 (212) 232-0120 N/A (Former name or former address, if changed since]
[FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): January 6, 2010 CHINA HGS REAL ESTATE INC. Florida 000-49687 33-0961490 (State or other jurisdiction of (IRS Employer Identification No.) incorporation or organization) 6 Xinghan Road, 19th Floor Hanzhong City, Shaanxi Province People’s Republic of China, 723000 (212) 232-0120 N/A (Former name or former address, if changed since]
[____________________ 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,]
