[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]
[Canadian Solar Reports 1Q10 Unaudited Financial Results The Company previously released its 4Q09 unaudited financial results in its press release dated March 3, 2010 and subsequently disclosed in its press release dated June 1, 2010 that it may revise such numbers. This release supersedes the March 3, 2010 release. The 4Q09 results disclosed herein are referred to as revised results.] [CANADIAN SOLAR INC. Form 6-K TABLE OF CONTENTS CANADIAN SOLAR INC. Shawn (Xiaohua) Qu Chairman, President and]
[Canadian Solar Reports 1Q10 Unaudited Financial Results The Company previously released its 4Q09 unaudited financial results in its press release dated March 3, 2010 and subsequently disclosed in its press release dated June 1, 2010 that it may revise such numbers. This release supersedes the March 3, 2010 release. The 4Q09 results disclosed herein are referred to as revised results.] [CANADIAN SOLAR INC. Form 6-K TABLE OF CONTENTS CANADIAN SOLAR INC. Shawn (Xiaohua) Qu Chairman, President and]
[Page 1.1 Announcement, dated August 19, 2010 A-1 2.1 Announcement of 2010 Interim Results, dated August 19, 2010 B-1]
