GIGM [GIGAMEDIA] CORRESP: (Original Filing)

[November 2, 2010 VIA FACSMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: GigaMedia Limited (File no. 0-30540) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Request for Extension to Comment Letter Response Dear Ms. Collins: If you have any questions regarding the foregoing, please]

OSN [Ossen Innovation] CORRESP: Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor

[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 November 1, 2010 VIA FEDERAL EXPRESS Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Pre-effective Amendment 1 to Registration Statement on Form F-1 Filed September 29, 2010 File No. 333-168496]

GIGM [GIGAMEDIA] CORRESP: November 2, 2010 VIA FACSMILE AND EDGAR Ms.

[November 2, 2010 VIA FACSMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: GigaMedia Limited (File no. 0-30540) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Request for Extension to Comment Letter Response Dear Ms. Collins: If you have any questions regarding the foregoing, please]

OSN [Ossen Innovation] F-1/A: (Original Filing)

[Amendment No. 2 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [Withers BVI ____________, 2010 Ossen Innovation Co. Ltd Floor 17, 518 Shangcheng Road Shanghai 200120 People's Republic of China Dear Sirs Ossen Innovation Co. Ltd Company Registration Statement IPO Ordinary Shares We have acted as counsel as to British Virgin Islands law to Ossen Innovation Co. Ltd (the ' 1. Documents Reviewed For the purpose of this opinion, we have] [KRAMER LEVIN NAFTALIS & FRANKEL _____________, 2010 Ossen Innovation Co. Ltd. 518 Shangehung Road Floor 17 Shanghai 200120 Peoples Republic of China Ladies and Gentlemen: “Taxation – U.S. Federal Income Taxation” 1177 Avenue of the Americas New York NY 10036-2714 Phone 212.715.9100 Fax 212.715.8000 www.kramerlevin.com also at 47 Avenue Hoche 75008 Paris France Taxation – U.S. Federal Income Taxation” We] [EMPLOYMENT AGREEMENT THIS EMPLOYMENT AGREEMENT (the “Agreement”) is effective this 26th day of _October__ 2010 (the “Effective Date”), between Ossen Innovation Co. Ltd., a British Virgin Islands company with its principal place of business located at 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China (the “Company”), and Yilun Jin,(the “Executive”). WHEREAS, the Company desires to employ the] [Purchase Contract with Jiangyin Runde Logistics Co., Ltd. Jan. 5, 2010 Jiangyin 201001050008 Time of Execution: I. Name, Model, Quantity, Amount and Notes of Product name Specification & model unit quantity Unit price Price(Yuan) notes Wire Rod 13mm ton 4000 4105 164,200,000 1. Payment against delivery (82B)] [Purchase Contract with Jiangsu Shagang Group Co., Ltd Jan. 01,2010 Shagang Time of Execution: I. Name, Model, Quantity, Amount and Notes of Product name Brand Specification & model unit quantity Unit price Total Price notes Wire Rod Shagang] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 2, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’] [Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences Letter of Consent October 8, 2010 We, Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences, hereby authorize Ossen Innovation Co., Ltd. to use the Industry Report on Chinese Pre-stressed Material Market developed by Mr. Liu Qiang, a research staff of our institute in case of need]

XUE [Xueda Education] 424B4: (Original Filing)

[This is our initial public offering. We are offering 13,430,000 American depositary shares, or ADSs. Each ADS represents two ordinary shares, par value $0.0001 per share. The initial public offering price is $9.50 per ADS. Investing in our ADSs involves a high degree of risk. For a description of the risks that you should consider before buying the ADSs see]

By | 2016-03-18T12:00:09+00:00 November 2nd, 2010|Categories: Chinese Stocks, SEC Original, XUE|Tags: , , , , , |0 Comments

OSN [Ossen Innovation] F-1/A: Amendment No. 2 to FORM F-1 REGISTRATION STATEMENT

[Amendment No. 2 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [Withers BVI ____________, 2010 Ossen Innovation Co. Ltd Floor 17, 518 Shangcheng Road Shanghai 200120 People's Republic of China Dear Sirs Ossen Innovation Co. Ltd Company Registration Statement IPO Ordinary Shares We have acted as counsel as to British Virgin Islands law to Ossen Innovation Co. Ltd (the ' 1. Documents Reviewed For the purpose of this opinion, we have] [KRAMER LEVIN NAFTALIS & FRANKEL _____________, 2010 Ossen Innovation Co. Ltd. 518 Shangehung Road Floor 17 Shanghai 200120 Peoples Republic of China Ladies and Gentlemen: “Taxation – U.S. Federal Income Taxation” 1177 Avenue of the Americas New York NY 10036-2714 Phone 212.715.9100 Fax 212.715.8000 www.kramerlevin.com also at 47 Avenue Hoche 75008 Paris France Taxation – U.S. Federal Income Taxation” We] [EMPLOYMENT AGREEMENT THIS EMPLOYMENT AGREEMENT (the “Agreement”) is effective this 26th day of _October__ 2010 (the “Effective Date”), between Ossen Innovation Co. Ltd., a British Virgin Islands company with its principal place of business located at 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China (the “Company”), and Yilun Jin,(the “Executive”). WHEREAS, the Company desires to employ the] [Purchase Contract with Jiangyin Runde Logistics Co., Ltd. Jan. 5, 2010 Jiangyin 201001050008 Time of Execution: I. Name, Model, Quantity, Amount and Notes of Product name Specification & model unit quantity Unit price Price(Yuan) notes Wire Rod 13mm ton 4000 4105 164,200,000 1. Payment against delivery (82B)] [Purchase Contract with Jiangsu Shagang Group Co., Ltd Jan. 01,2010 Shagang Time of Execution: I. Name, Model, Quantity, Amount and Notes of Product name Brand Specification & model unit quantity Unit price Total Price notes Wire Rod Shagang] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 2, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’] [Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences Letter of Consent October 8, 2010 We, Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences, hereby authorize Ossen Innovation Co., Ltd. to use the Industry Report on Chinese Pre-stressed Material Market developed by Mr. Liu Qiang, a research staff of our institute in case of need]

XUE [Xueda Education] 424B4: This is our initial public offering. We are

[This is our initial public offering. We are offering 13,430,000 American depositary shares, or ADSs. Each ADS represents two ordinary shares, par value $0.0001 per share. The initial public offering price is $9.50 per ADS. Investing in our ADSs involves a high degree of risk. For a description of the risks that you should consider before buying the ADSs see]

By | 2016-03-18T12:01:18+00:00 November 2nd, 2010|Categories: Chinese Stocks, Webplus ver, XUE|Tags: , , , , , |0 Comments

EDS [Exceed Co] 6-K: (Original Filing)

[EXCEED COMPANY LTD TO ATTEND THE CITIBANK HK/CHINA MINI CONFERENCE Fujian, China http://www.ir.x dlong.cn For further information, including presentations for download, please visit the Company’s website at About Exceed Company Ltd. Exceed Company Ltd. designs, develops and engages in wholesale of footwear, apparel and accessories under its own brand, XIDELONG, in China. Since it began operations in 2002, Exceed has] [Commission File No. 001-33799 EXCEED COMPANY LTD. Suite 8, 20/F, One International Finance Centre 1 Harbour View Street, Central, Hong Kong. T: +852 3669 8105 x o Form 20-F o x Yes 82- Exceed Company Ltd.]

By | 2016-03-21T03:31:15+00:00 November 2nd, 2010|Categories: Chinese Stocks, EDS, SEC Original|Tags: , , , , , |0 Comments

EDS [Exceed Co] 6-K: EXCEED COMPANY LTD TO ATTEND THE CITIBANK HK/CHINA

[EXCEED COMPANY LTD TO ATTEND THE CITIBANK HK/CHINA MINI CONFERENCE Fujian, China http://www.ir.x dlong.cn For further information, including presentations for download, please visit the Company’s website at About Exceed Company Ltd. Exceed Company Ltd. designs, develops and engages in wholesale of footwear, apparel and accessories under its own brand, XIDELONG, in China. Since it began operations in 2002, Exceed has] [Commission File No. 001-33799 EXCEED COMPANY LTD. Suite 8, 20/F, One International Finance Centre 1 Harbour View Street, Central, Hong Kong. T: +852 3669 8105 x o Form 20-F o x Yes 82- Exceed Company Ltd.]

By | 2016-03-21T03:32:25+00:00 November 2nd, 2010|Categories: Chinese Stocks, EDS, Webplus ver|Tags: , , , , , |0 Comments
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