[LLP (US) DLA Piper 1251 Avenue of the Americas, 27th Floor New York, New York 10020-1104 www.dlapiper.com Yvan-Claude Pierre yvan-claude.pierre@dlapiper.com T F December 1, 2010 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Company Amendment No. 4 Amendment No. 3 On behalf of Kingold Jewelry, Inc. (the “ Staff’s Please acknowledge your]