[American Lorain Corporation March 1, 2010 VIA EDGAR AND FEDERAL EXPRESS Mr. Anne Nguyen Parker Re: American Lorain Corporation Dear Ms. Parker: On behalf of American Lorain Corporation ("we" or the "Company"), we respond as follows to the Staff's comment letter dated February 19, 2010 relating to the above-captioned registration statement on Form S-3. Captions and page references herein correspond]
[Man Sang International (B.V.I.) Limited Dear Shareholder: February 26, 2010 You are cordially invited to join us at a special meeting of shareholders of Man Sang International (B.V.I.) Limited, or MSBVI, to be held at 5:00 p.m. (Hong Kong time) on March 19, 2010. The meeting will be held at Man Sang International (B.V.I.) Limited, located at Suite 2208-14, 22/F,] [Attached hereto and incorporated by reference herein is a notice of a special meeting of the shareholders of Man Sang International (B.V.I.) Limited to be held on March 19, 2010 and the proxy statement related thereto, with attached annexes. MAN SANG INTERNATIONAL (B.V.I.) LIMITED By S HUNG ING ICKY /]
[Man Sang International (B.V.I.) Limited Dear Shareholder: February 26, 2010 You are cordially invited to join us at a special meeting of shareholders of Man Sang International (B.V.I.) Limited, or MSBVI, to be held at 5:00 p.m. (Hong Kong time) on March 19, 2010. The meeting will be held at Man Sang International (B.V.I.) Limited, located at Suite 2208-14, 22/F,] [Attached hereto and incorporated by reference herein is a notice of a special meeting of the shareholders of Man Sang International (B.V.I.) Limited to be held on March 19, 2010 and the proxy statement related thereto, with attached annexes. MAN SANG INTERNATIONAL (B.V.I.) LIMITED By S HUNG ING ICKY /]
[MAN SANG INTERNATIONAL (B.V.I.) LIMITED UNAUDITED CONDENSED CONSOLIDATED INCOME STATEMENT For the nine months ended December 31, 2009 and 2008 2009 HK$000 (unaudited) 2008 HK$000 (unaudited) Revenue 254,244 296,388 Cost of sales (144,241 ) (174,359 ) Gross profit 110,003 122,029 Other income and gains, net 16,652 13,978 Selling and distribution costs] [MAN SANG INTERNATIONAL (B.V.I.) LIMITED By Cheng Chung Hing, Ricky]
[jfchinaauditletter.htm 2 EX-99.77B ACCT LTTR]
[MAN SANG INTERNATIONAL (B.V.I.) LIMITED UNAUDITED CONDENSED CONSOLIDATED INCOME STATEMENT For the nine months ended December 31, 2009 and 2008 2009 HK$000 (unaudited) 2008 HK$000 (unaudited) Revenue 254,244 296,388 Cost of sales (144,241 ) (174,359 ) Gross profit 110,003 122,029 Other income and gains, net 16,652 13,978 Selling and distribution costs] [MAN SANG INTERNATIONAL (B.V.I.) LIMITED By Cheng Chung Hing, Ricky]
[Biostar Pharmaceuticals, Announces 2010 Guidance: Revenues of $69 to $71 million and Netome $16.2 to $17 million XIANYANG, China, March 1, 2010 (Xinhua-PRNewswire-FirstCall) Biostar forecasts revenues of $69.0 to $71.0 million with netome of $16.2 million to $17 million, excluding any non-cash charges. Management anticipatesles of its flagship product, Xin Aoxing, will represent approximately 68%]
