[[Letterhead of Vimicro International Corporation] August 20, 2010 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Ms. Lynne Dicker, Reviewing Accountant Ms. Tara Harkins, Staff Accountant Division of Corporation Finance Mailstop 3030 100 F Street, N.E. Re: Vimicro International Corporation Form 20-F for the fiscal year ended December 31, 2009, filed on May 12, 2010 (File No.]
[[Letterhead of Vimicro International Corporation] August 20, 2010 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Ms. Lynne Dicker, Reviewing Accountant Ms. Tara Harkins, Staff Accountant Division of Corporation Finance Mailstop 3030 100 F Street, N.E. Re: Vimicro International Corporation Form 20-F for the fiscal year ended December 31, 2009, filed on May 12, 2010 (File No.]
[August 20, 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. 5 to Registration Statement on Form S-1 Filed August 19, 2010 File No. 333-166194 Dear Ms. Parker and Mr. von Holtzendorff: Company Staff Commission Comment Letter Comments Fifth Amended Registration]
[YEAR 2010 / 2 nd QUARTER The following discussion of our financial condition and results of operations should be read in conjunction with the accompanying financial statements. Overview We are a leading business-to-business (B2B) media company and a primary facilitator of two-way trade with Greater China. The core business is facilitating trade from Greater China to the world, using a] [GLOBAL SOURCES LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (In U.S. Dollars Thousands, Except Number of Shares and Per Share Data) At At June 30 December 31 2010 2009 (Unaudited) ASSETS Current Assets: Cash and cash equivalents $ 173,666 $ 91,553 Term deposits with banks 1,519 60,357 Available-for-sale securities 6,476 6,423 Accounts receivable, net 4,054 3,438 Receivables from sales representatives 5,795]
[August 20, 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. 5 to Registration Statement on Form S-1 Filed August 19, 2010 File No. 333-166194 Dear Ms. Parker and Mr. von Holtzendorff: Company Staff Commission Comment Letter Comments Fifth Amended Registration]
[YEAR 2010 / 2 nd QUARTER The following discussion of our financial condition and results of operations should be read in conjunction with the accompanying financial statements. Overview We are a leading business-to-business (B2B) media company and a primary facilitator of two-way trade with Greater China. The core business is facilitating trade from Greater China to the world, using a] [GLOBAL SOURCES LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (In U.S. Dollars Thousands, Except Number of Shares and Per Share Data) At At June 30 December 31 2010 2009 (Unaudited) ASSETS Current Assets: Cash and cash equivalents $ 173,666 $ 91,553 Term deposits with banks 1,519 60,357 Available-for-sale securities 6,476 6,423 Accounts receivable, net 4,054 3,438 Receivables from sales representatives 5,795]
[(NAME OF ISSUER) Ordinary Shares, Par Value $0.01 Per Share (Title of Class of Securities) G67908106 (CUSIP NUMBER) Christopher S. Auguste Bil Huo Ari Edelman Kramer Levin Naftalis & Frankel LLP 1177 Avenue of the Americas New York, NY 10036 (212) 715-9100 (Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications) July 7, 2010 (Date of]
[(NAME OF ISSUER) Ordinary Shares, Par Value $0.01 Per Share (Title of Class of Securities) G67908106 (CUSIP NUMBER) Christopher S. Auguste Bil Huo Ari Edelman Kramer Levin Naftalis & Frankel LLP 1177 Avenue of the Americas New York, NY 10036 (212) 715-9100 (Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications) July 7, 2010 (Date of]
