[February 3, 2010 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 additional comment letter dated January 12,]
[3, 2010 Registration No. 333- 141734 Post-Effective Amendment No. 1 to Form SB-2 on Form S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 China Pharmas, Delaware 73-1564807 2834 (State or Other Jurisdiction oforporation or Organization) (IRS Employer Identification No.) (Primary Standard Industrial Classificationde Number) 2nd Floor, No. 17, Jinpan Road, Haikou,] [HEN B ARNETT & M AXWELL , P.C. A Professionalrporation CERTIFIED PUBLIC ACCOUNTANTS 5 Triad Center, Suite 750 www.hbmcpas.com Registered with the Publicmpany Accounting Oversight Board To the Board of Directors and the Shareholders China Pharmas, an independent registered public accounting firm, we herebynsent to theorporation by reference in this Registration Statement on Form S-3]
[Technical difficulties experienced during Silicon Motion Conference Call Thomson Reuters, Silicon Motions teleconference service provider, would like to apologize for the issues experienced on the Silicon Motion 4th Quarter Earnings Teleconference, hosted February 2nd 2010. We are currently investigating the reports from analysts of being unable to participate in the question & answer session. Silicon Motion welcomes you to contact] [Press Release issued by the Company on February 3, 2010. ILICON OTION ECHNOLOGY ORPORATION S]
