[November 15, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for the Fiscal Year Ended December 31, 2009 Item 3. Key]
[Part I – Financial Information Item 1. Financial Statements 2 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 24 Item 3. Quantitative and Qualitative Disclosures about Market Risk 32 Item 4. Controls and Procedures 32 Part II – Other Information Item 1. Legal Proceedings 33 Item 1A. Risk Factors 33 Item 2. Unregistered Shares of] [Certification of Chief Executive Officer I have reviewed this quarterly report on Form 10-Q for the period ended September 30, 2010 of Gulf Resources, Inc.; Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [Certification of Chief Financial Officer I, Min Li, Chief Financial Officer (Principal Financial and Accounting Officer), certify that: I have reviewed this quarterly report on Form 10-Q for the period ended September 30, 2010 of Gulf Resources, Inc.; Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material] [18 U.S.C. SECTION 1350 AND EXCHANGE ACT RULES 13a-14(b) AND 15d-14(b) (Section 906 of the Sarbanes-Oxley Act of 2002) (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of the operation of the Company. Dated: November 15, 2010 Xiaobin Liu Chief Executive Officer Dated: November 15, 2010 Min Li Chief Financial]
[SCHEDULE 14C INFORMATION Check the appropriate box: [_] Preliminary Information Statement [X] Definitive Information Statement THT HEAT TRANSFER TECHNOLOGY, INC. Payment of Filing Fee (Check the appropriate box): [x] No Fee Required (1) Title of each class of securities to which transaction applies: (2) Aggregate number of securities to which transaction applies: (4) Proposed maximum aggregate value of transaction: (5)]
[QuickLinks -- Click here to rapidly navigate through this document CHINA NEW BORUN CORPORATION Notice is hereby given that China New Borun Corporation, a Cayman Islands company (the "Company"), will hold its annual general meeting of shareholders at 3:00 p.m., local time, on December 21, 2010 (the "Annual General Meeting"), at the Company's corporate offices located at Bohai Industrial Park] [QuickLinks -- Click here to rapidly navigate through this document CHINA NEW BORUN CORPORATION PROXY STATEMENT General Our board of directors is soliciting proxies for the annual general meeting of shareholders to be held on December 21, 2010 at 3:00 p.m., local time, or at any adjournment or postponement thereof (the "Annual General Meeting"). The Annual General Meeting will be] [QuickLinks -- Click here to rapidly navigate through this document FORM OF PROXY CARD FOR RECORD HOLDERS OF ORDINARY SHARES "Company" For Against Abstain Proposal 1: As an ordinary resolution, THAT Rong Chen be elected as a director of the Company, to hold office until the close of the next annual general meeting of shareholders of the Company, or his] [QuickLinks -- Click here to rapidly navigate through this document Annual General Meeting of China New Borun Corporation ý Please make your marks like this: For Against Abstain 1. Election of Rong Chen as a director of the Company. o o o 2. Election of Jinmiao Wang as a director of the Company. o o o 3. Election of Raymond] [FORM 6-K China New Borun Corporation Bohai Industrial Park ý o o o o ý China New Borun Corporation TABLE OF CONTENTS Notice of Annual General Meeting of Shareholders dated November 15, 2010 Proxy Statement dated November 15, 2010 Form of Proxy Card for Record Holders of Ordinary Shares Form of Voting Instruction Card for Record Owners of American Depositary]
[SKYSTAR BIO-PHARMACEUTICALMPANY FORM10-Q INDEX Page Number PART I.FINANCIAL INFORMATION Item 1. Financial Statements 4nsolidated Balance Sheets of September 30, 2010 (unaudited) and December 31, 2009 4nsolidated Statements of Operations and Othermprehensiveome (Loss) for the Three Months and Nine Months Ended September 30, 2010 and 2009 (unaudited)] [CERTIFICATE OF AMENDMENT AND CERTIFICATE OF CHANGE v202562_ex3-1.htm 3 EX-3.1] [CERTIFICATION I, Weibing Lu, certify that: 1.I have reviewed this Quarterly 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to] [CERTIFICATION I, Michael H. Lan, certify that: 1.I have reviewed this Quarterly 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect] [CERTIFICATION (2)The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany at thetes and for the periods indicated. Weibing Lu Chief Executive Officer v202562_ex32-1.htm 37 EX-32.1] [CERTIFICATION (2)The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany at thetes and for the periods indicated. Michael H. Lan Chief Financial Officer (Principal Financial and Accounting Officer) v202562_ex32-2.htm 38 EX-32.2]
[November 15, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for the Fiscal Year Ended December 31, 2009 Item 3. Key]
[(86 - 0579) 82239856 þ ¨ þ ¨ ¨ Large accelerated filer ¨ Accelerated filer ¨ Non-accelerated filer þ Smaller reporting company ¨ þ Yes TABLE OF CONTENTS Page PART I— FINANCIAL INFORMATION Item 1. Condensed Consolidated Financial Statements 1 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations] [Joint Venture Agreement th The “Agreement” was made on the 28 Party A: Jinhua Bada Group (Address: 480 Liberation West Road, Jinhua City, Zhejiang Province, China) Party B: Zhejiang Kandi Vehicles Co., Ltd Party C: Tianneng Power International Co., Ltd. (Address: Meishan Industrial Zone, Changxing City, Zhejiang Province, China) nergy conservation” and “ emission reduction” The Chinese government has recently] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Hu Xiaoming, certify that: 1. 2. 3. 4. (b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 1. 2. 3. 4. (a) (b) (c) (d) 5. (a) (b) Zhu Xiaoying Chief Financial Officer EX-31.2 4 v202496_ex31-2.htm] [18 U.S.C. § 1350, § 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Hu Xiaoming President and Chief Executive Officer November 15, 2010 Zhu Xiaoying Chief Financial Officer November 15, 2010 EX-32.1 5 v202496_ex32-1.htm]
[SCHEDULE 14C INFORMATION Check the appropriate box: [_] Preliminary Information Statement [X] Definitive Information Statement THT HEAT TRANSFER TECHNOLOGY, INC. Payment of Filing Fee (Check the appropriate box): [x] No Fee Required (1) Title of each class of securities to which transaction applies: (2) Aggregate number of securities to which transaction applies: (4) Proposed maximum aggregate value of transaction: (5)]
[QuickLinks -- Click here to rapidly navigate through this document CHINA NEW BORUN CORPORATION Notice is hereby given that China New Borun Corporation, a Cayman Islands company (the "Company"), will hold its annual general meeting of shareholders at 3:00 p.m., local time, on December 21, 2010 (the "Annual General Meeting"), at the Company's corporate offices located at Bohai Industrial Park] [QuickLinks -- Click here to rapidly navigate through this document CHINA NEW BORUN CORPORATION PROXY STATEMENT General Our board of directors is soliciting proxies for the annual general meeting of shareholders to be held on December 21, 2010 at 3:00 p.m., local time, or at any adjournment or postponement thereof (the "Annual General Meeting"). The Annual General Meeting will be] [QuickLinks -- Click here to rapidly navigate through this document FORM OF PROXY CARD FOR RECORD HOLDERS OF ORDINARY SHARES "Company" For Against Abstain Proposal 1: As an ordinary resolution, THAT Rong Chen be elected as a director of the Company, to hold office until the close of the next annual general meeting of shareholders of the Company, or his] [QuickLinks -- Click here to rapidly navigate through this document Annual General Meeting of China New Borun Corporation ý Please make your marks like this: For Against Abstain 1. Election of Rong Chen as a director of the Company. o o o 2. Election of Jinmiao Wang as a director of the Company. o o o 3. Election of Raymond] [FORM 6-K China New Borun Corporation Bohai Industrial Park ý o o o o ý China New Borun Corporation TABLE OF CONTENTS Notice of Annual General Meeting of Shareholders dated November 15, 2010 Proxy Statement dated November 15, 2010 Form of Proxy Card for Record Holders of Ordinary Shares Form of Voting Instruction Card for Record Owners of American Depositary]
[SKYSTAR BIO-PHARMACEUTICALMPANY FORM10-Q INDEX Page Number PART I.FINANCIAL INFORMATION Item 1. Financial Statements 4nsolidated Balance Sheets of September 30, 2010 (unaudited) and December 31, 2009 4nsolidated Statements of Operations and Othermprehensiveome (Loss) for the Three Months and Nine Months Ended September 30, 2010 and 2009 (unaudited)] [CERTIFICATE OF AMENDMENT AND CERTIFICATE OF CHANGE v202562_ex3-1.htm 3 EX-3.1] [CERTIFICATION I, Weibing Lu, certify that: 1.I have reviewed this Quarterly 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to] [CERTIFICATION I, Michael H. Lan, certify that: 1.I have reviewed this Quarterly 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect] [CERTIFICATION (2)The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany at thetes and for the periods indicated. Weibing Lu Chief Executive Officer v202562_ex32-1.htm 37 EX-32.1] [CERTIFICATION (2)The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany at thetes and for the periods indicated. Michael H. Lan Chief Financial Officer (Principal Financial and Accounting Officer) v202562_ex32-2.htm 38 EX-32.2]
