[November 5, 2010 VIA FACSMILE AND EDGAR Ms. Barbara Jacobs Assistant Director 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. Jacobs: I refer to our telephone call on November 5, 2010.]
[Subject tompletion Preliminary Prospectus STYLE="font-family:Times New Roman" SIZE="2"LOR="#cc062a"> PROSPECTUS 8,400,000 American Depositary Shares STYLE="font-family:Times New Roman" SIZE="5"> NOAHS LIMITED Representing 4,200,000 Ordinary Shares This is the initial public offering of American depositary shares, orSs, of Noahs Limited. We are selling 8,400,000Ss. TwoSs represent one ordinary share, par value $0.0005 per share. We have granted the] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM STYLE="font-family:Times New Roman" SIZE="2">Wensent to the use in this Amendment No. 4 to Registration Statement No. 333-170055 on Form F-1 of our reportted July26, 2010 relating to the financial statements and financial statementhedule of Noahs Limited appearing in the Prospectus, which is part of this Registration Statement.]
[November 5, 2010 VIA FACSMILE AND EDGAR Ms. Barbara Jacobs Assistant Director 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. Jacobs: I refer to our telephone call on November 5, 2010.]
[ChinaCache International Holdings Ltd. Announces Third Quarter 2010 Financial Results BEIJING, Nov. 5, 2010ChinaCache International Holdings Ltd. (ChinaCache or the Company) (Nasdaq: CCIH), the leading provider of Internet content and application delivery services in China, today announced its unaudited interim condensed consolidated financial results for the quarter ended September 30, 2010. Highlights for Third Quarter 2010 · Net revenues increased] [ChinaCache International Holdings Ltd. 6/F, Black A, Galaxy Plaza 10 Jiuxianqiao Road Middle, Chaoyang District Beijing 100015 The Peoples Republic of China (86 10) 6437 3399 (Address, including zip code, and telephone number, including area code, of Form 20-F x Form 40-F o o o ChinaCache International Holdings Ltd.]
[ChinaCache International Holdings Ltd. Announces Third Quarter 2010 Financial Results BEIJING, Nov. 5, 2010ChinaCache International Holdings Ltd. (ChinaCache or the Company) (Nasdaq: CCIH), the leading provider of Internet content and application delivery services in China, today announced its unaudited interim condensed consolidated financial results for the quarter ended September 30, 2010. Highlights for Third Quarter 2010 · Net revenues increased] [ChinaCache International Holdings Ltd. 6/F, Black A, Galaxy Plaza 10 Jiuxianqiao Road Middle, Chaoyang District Beijing 100015 The Peoples Republic of China (86 10) 6437 3399 (Address, including zip code, and telephone number, including area code, of Form 20-F x Form 40-F o o o ChinaCache International Holdings Ltd.]
[Louis Taubman (Admitted NY) lou@lhttlaw.com Email November 5, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 File No. 001-34189 Dear Mr. Wyman: Very truly yours, LESER HUNTER TAUBMAN & TAUBMAN Attorney at Law cc: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]
[Louis Taubman (Admitted NY) lou@lhttlaw.com Email November 5, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 File No. 001-34189 Dear Mr. Wyman: Very truly yours, LESER HUNTER TAUBMAN & TAUBMAN Attorney at Law cc: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]
[3,500,000 American Depositary Shares JinkoSolar Representing 14,000,000 Ordinary Shares STYLE="font-family:ARIAL" SIZE="2">JinkoSolar or JinkoSolar, is offering 2,000,000 American depositary shares, orSs, and the selling shareholders identified in this prospectus are offering 1,500,000Ss. EachS represents four ordinary shares, par value US$0.00002 per share, of JinkoSolar. TheSs are evidenced by American depositary receipts, orRs.]
