[August 16, 2010 BY EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed June 23, 2010 F Dear Ms. Parker and Mr. von Holtzendorff: Company Staff Fourth Amended Registration Statement On behalf of SkyPeople Fruit]
[FORM 10-Q x for the Quarterly Period Ended June 30, 2010 o for the Transition Period from _______ to _______ NF Energyvingrporation Delaware 02-0563302 (State or Other Jurisdiction oforporation or organization) (I.R.S. Employer Identification No.) 21-Jia Bei Si Dong Road, Tie Xi Qu Shenyang, P. R. China 110021] [Certifications I, Gang, Li, certify that: 1. I have reviewed this quarterly report on Form 10-Q of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [Certifications I, Li Hua Wang, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the six months ended June 30, 2010. NF Energyvingrporation Gang Li ( v194042_ex32-1.htm 4 EX-32.1] [SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the six months ended June 30, 2010. NF Energyvingrporation Principal Financial and Accounting Officer) ( v194042_ex32-2.htm]
[(Name of Issuer) Common Shares, Par Value $0.01 per share (Title of Class of Securities) G 39300 101 (CUSIP Number) Merle A. Hinrichs c/o Global Sources Ltd. Canon’s Court 22 Victoria Street Hamilton, HM 12 Bermuda with a copy to James J. Clark, Esq. LLP Cahill Gordon & Reindel 80 Pine Street New York, NY 10005 (212) 701-3849 Name, Address]
[(86 - 0579) 82239856 þ ¨ þ ¨ ¨ Large accelerated filer ¨ Accelerated filer ¨ Non-accelerated filer þ Smaller reporting company ¨ þ Yes TABLE OF CONTENTS Page PART I-- FINANCIAL INFORMATION Item 1. Condensed Consolidated Financial Statements 1 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 31 Item 3. Quantitative and Qualitative Disclosures] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Hu Xiaoming, certify that: 1. 2. 3. 4. (b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Zhu Xiaoying, certify that: 1. 2. 3. 4. (a) (b) (c) (d) 5. (a) (b) EX-31.2 3 v193966_ex31-2.htm] [18 U.S.C. § 1350, § 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. EX-32.1 4 v193966_ex32-1.htm]
[PRE-EFFECTIVE AMENDMENT NO. 5 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SKYPEOPLE FRUIT JUICE, INC. Florida 2033 98-0222013 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) SkyPeople Fruit Juice, Inc. 16F, National Development Bank Tower No. 2 Gaoxin 1st Road, Xi’an, PRC 710075 011-86-29-88377216 CT Corporation] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors SkyPeople Fruit Juice, Inc. We hereby consent to the use of our report dated March 27, 2009, with respect to the financial statements of SkyPeople Fruit Juice, Inc. in the Pre-effective Amendment No. 5 to Registration Statement on Form S-1 to be filed on or about August 16,] [BDO Consent of Independent Registered Public Accounting Firm Private and Confidential SkyPeople Fruit Juice, Inc. 16/F, National Development Bank Tower No. 2, Gaoxin 1st Road Xi’an, Shaanxi Province 710075 People’s Republic of China Our ref: 074238/SH1209/1108 We hereby consent to the use in the Prospectus constituting a part of this Registration Statement (Pre-Effective Amendment No. 5 to Form S-1 (File]
[FORM 10-Q x for the Quarterly Period Ended June 30, 2010 o for the Transition Period from _______ to _______ NF Energyvingrporation Delaware 02-0563302 (State or Other Jurisdiction oforporation or organization) (I.R.S. Employer Identification No.) 21-Jia Bei Si Dong Road, Tie Xi Qu Shenyang, P. R. China 110021] [Certifications I, Gang, Li, certify that: 1. I have reviewed this quarterly report on Form 10-Q of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [Certifications I, Li Hua Wang, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the six months ended June 30, 2010. NF Energyvingrporation Gang Li ( v194042_ex32-1.htm 4 EX-32.1] [SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the six months ended June 30, 2010. NF Energyvingrporation Principal Financial and Accounting Officer) ( v194042_ex32-2.htm]
[__________________________________ FORM 10-Q __________________________________ (Mark One) [ X ] For the quarterly period ended June 30, 2010 OR [ ] For the transition period from ___________ to ___________ CHINA PACKAGING GROUP INC. __________________________________ Nevada 26-1559574 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province] [AMENDMENT NUMBER 1 TO SECURITIES PURCHASE AGREEMENT Amendment Company THIS AMENDMENT NUMBER 1 TO SECURITIES PURCHASE AGREEMENT, dated as of August 13, 2010 (this BACKGROUND Securities Purchase Agreement The Company and the Investors are parties to that certain Securities Purchase Agreement, dated as of April 29, 2010 (the Section 6.4 of the Securities Purchase Agreement provides that no provisions] [I, Daliang Teng, certify that: 1. I have reviewed this quarterly report on Form 10-Q of China Packaging Group Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [I, TJ Wu, certify that: 1. I have reviewed this quarterly report on Form 10-Q of China Packaging Group Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. Daliang Teng Chief Executive Officer] [2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. TJ Wu Chief Financial Officer and Treasurer (Principal Financial Officer)]
[] [SARBANES-OXLEY ACT OF 2002 I, Zhenyong Liu, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Orient Paper, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [SARBANES-OXLEY ACT OF 2002 I, Winston C. Yen, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Orient Paper, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Zhenyong Liu Chief Executive Officer] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Winston C. Yen Chief Financial Officer (principal financial and accounting officer)]
[PRE-EFFECTIVE AMENDMENT NO. 5 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SKYPEOPLE FRUIT JUICE, INC. Florida 2033 98-0222013 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) SkyPeople Fruit Juice, Inc. 16F, National Development Bank Tower No. 2 Gaoxin 1st Road, Xi’an, PRC 710075 011-86-29-88377216 CT Corporation] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors SkyPeople Fruit Juice, Inc. We hereby consent to the use of our report dated March 27, 2009, with respect to the financial statements of SkyPeople Fruit Juice, Inc. in the Pre-effective Amendment No. 5 to Registration Statement on Form S-1 to be filed on or about August 16,] [BDO Consent of Independent Registered Public Accounting Firm Private and Confidential SkyPeople Fruit Juice, Inc. 16/F, National Development Bank Tower No. 2, Gaoxin 1st Road Xi’an, Shaanxi Province 710075 People’s Republic of China Our ref: 074238/SH1209/1108 We hereby consent to the use in the Prospectus constituting a part of this Registration Statement (Pre-Effective Amendment No. 5 to Form S-1 (File]
[TABLE OFNTENTS PAGE PART I. FINANCIAL INFORMATION Item 1. Financial Statementsnsolidated Balance Sheets 1-2nsolidated Statements ofome andmprehensiveome 3-4nsolidated Statements ofsh Flows 5-6 Notes tonsolidated Financial Statements 7-35 Item 2. Managements Discussion and Analysis of Financialndition and Results of Operations 36-58 Item 3. Quantitative and Qualitative Disclosuresout Market Risk] [CERTIFICATION I, Handong Cheng, certify that: 1.I have reviewed this Quarterly Report on Form 10-Q of ChinaNet Onlines,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [CERTIFICATION I, Zhige Zhang certify that: 1.I have reviewed this Quarterly Report on Form 10-Q of ChinaNet Onlines,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (2)The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. August 16, 2010 Handong Cheng Chief Executive Officer Zhige Zhang Chief Financial Officer (Principal Accounting and Financial Officer)]
