SGOC [SGOCO] 6-K: (Original Filing)

[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]

SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)

[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]

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