[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]
[17B, Edificiomercial Rodrigues To the shareholders of Deswell Industries,: The annual meeting of the shareholders of Deswell Industries, (Deswell or thempany) will be held at the Hotel Intercontinental Barclay, 111 E. 48th Street, New York City, New York 10017, USA on September16, 2010 at 2:00 p.m. local time for the following purposes:]
[CHINA NEPSTAR CHAIN DRUGSTORE LTD. Form 6-K TABLE OF CONTENTS Page 3 4 6 CHINA NEPSTAR CHAIN DRUGSTORE LTD. William Weili Dai Chief Financial Officer]
[SGOCO Technology, Ltd. Announces Second Quarter 2010 Financial Results August 16 Jinjiang City, China – Highlights · Total revenue for the second quarter increased by 234.6% to $42.9 million from $12.8 million compared to the same period of the prior fiscal year. · Gross margin for the second quarter of 2010 was 15.0%, compared to -0.3% in the second quarter] [SGOCO Technology, Ltd. Burnette Or President and Chief Executive Officer]
[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]
