[[Letterhead of CNinsure Inc.] November 24, 2010 VIA EDGAR AND FACSIMILE Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant Re: CNinsure Inc. Form 20-F for the fiscal year ended December 31, 2009 filed on May 7, 2010 (File No. 001-33768) Dear Mr. Rosenberg and Ms. Ignat, This letter sets forth our responses to the comments contained in the letter dated]
[CNinsure Reports Third Quarter 2010 Unaudited Financial Results Quarterly Earnings Exceed Prior Guidance Quarterly Basic and Diluted EPS up 30.4% and 29.7% Year-over-Year, Respectively CISG 1 GUANGZHOU, November 22, 2010 (GLOBE NEWSWIRE) CNinsure Inc., (Nasdaq: Financial Highlights: Highlights for Third Quarter 2010 Total net revenues: RMB388.2 million (US$58.0 million), representing an increase of 30.4%] [FORM 6-K CNINSURE INC. 22/F, Yinhai Building þ o Form 20-F o o Incorporation by Reference CNinsure Inc. Yinan Hu Chief Executive Officer 6-K 1 c08983e6vk.htm FORM 6-K]
[CNinsure Reports Third Quarter 2010 Unaudited Financial Results Quarterly Earnings Exceed Prior Guidance Quarterly Basic and Diluted EPS up 30.4% and 29.7% Year-over-Year, Respectively CISG 1 GUANGZHOU, November 22, 2010 (GLOBE NEWSWIRE) CNinsure Inc., (Nasdaq: Financial Highlights: Highlights for Third Quarter 2010 Total net revenues: RMB388.2 million (US$58.0 million), representing an increase of 30.4%] [FORM 6-K CNINSURE INC. 22/F, Yinhai Building þ o Form 20-F o o Incorporation by Reference CNinsure Inc. Yinan Hu Chief Executive Officer 6-K 1 c08983e6vk.htm FORM 6-K]
[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 November 24, 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 3 to Registration Statement on Form F-1 Filed November 19, 2010 File No 333-168496]
[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 November 24, 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 3 to Registration Statement on Form F-1 Filed November 19, 2010 File No 333-168496]
[AMENDMENT NO. 6 REGISTRATION STATEMENT UNDER THE CHINA SHENGDA PACKAGING GROUP INC. Nevada (State or other jurisdiction of 2650 (Primary Standard Industrial 26-1559574 (I.R.S. Employer No. 2 Beitang Road CT Corporation System (Names, addresses and telephone numbers of agents for service) Copies to: Louis A. Bevilacqua, Esq. Pillsbury Winthrop Shaw Pittman LLP Woon-Wah Siu, Esq. Pillsbury Winthrop Shaw Pittman LLP] [November 23, 2010 China Shengda Packaging Group Inc. No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province 311215 Peoples Republic of China Re: Registration Statement on Form S-1 Ladies and Gentlemen: We are acting as special Nevada Company Act Shares Secondary Shares Resale Selling Stockholders Registration Statement SEC counsel for China Shengda Packaging Group Inc., a] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the foregoing Registration Statement on Form S-1 /A of our report dated September 30 , 2010, relating to the consolidated balance sheets of China Shengda Packaging Group Inc. and Subsidiaries as of December 31, 2008 and 2009 and the related consolidated statements of income and]
