CPGI [China Shengda Packaging] 8-A12B:
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LEDS [SemiLEDs] CORRESP: December 6, 2010 100 F Street, N.E. Re:
[December 6, 2010 100 F Street, N.E. Re: SemiLEDs Corporation Registration Statement on Form S-1 (File No. 333-168624) Ladies and Gentlemen: As underwriters of the Companys proposed public offering of up to 6,037,500 shares of common stock, we hereby join the Companys request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on December 8, 2010,]
CPGI [China Shengda Packaging] S-1/A: (Original Filing)
[AMENDMENT NO. 7 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] [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]
LEDS [SemiLEDs] CORRESP: (Original Filing)
[SemiLEDs Corporation 3F, No.11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. December 6, 2010 VIA FACSIMILE AND ELECTRONIC SUBMISSION Division of Corporation Finance 100 F Street, N.E. Re: SemiLEDs Corporation - Registration Statement Form S-1 Registration Number: 333- 168624 Ladies and Gentlemen: Sincerely, SemiLEDs Corporation By Trung T. Doan CORRESP 1 filename1.htm]
CPGI [China Shengda Packaging] S-1/A: AMENDMENT NO. 7 REGISTRATION STATEMENT UNDER THE CHINA
[AMENDMENT NO. 7 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] [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]
LEDS [SemiLEDs] CORRESP: SemiLEDs Corporation 3F, No.11 Ke Jung Rd., Chu-Nan
[SemiLEDs Corporation 3F, No.11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. December 6, 2010 VIA FACSIMILE AND ELECTRONIC SUBMISSION Division of Corporation Finance 100 F Street, N.E. Re: SemiLEDs Corporation - Registration Statement Form S-1 Registration Number: 333- 168624 Ladies and Gentlemen: Sincerely, SemiLEDs Corporation By Trung T. Doan CORRESP 1 filename1.htm]
KGJI [KINGOLD JEWELRY] S-1/A: (Original Filing)
[CALCULATION OF REGISTRATION FEE Title of Each Class of Securities to be Registered (2) Amount to (1) Proposed Maximum (1) (2) Proposed Maximum (3) Amount of Common stock, par value $0.001 per share 5,750,000 8.93 51,347,500] [DLA Piper LLP (US) 1251 Avenue of the Americas New York, New York 10020 www.dlapiper.com T F December 6, 2010 Kingold Jewelry, Inc. 15 Huangpu Science and Technology Park Jiang’an District Wuhan, Hubei Province, PRC 430023 Re: ― Kingold Jewelry, Inc. Ladies and Gentlemen: Company Registration Statement Commission Shares Common Stock We have acted as counsel for Kingold Jewelry, Inc.,] [December 6, 2010 To: Kingold Jewelry, Inc. No.15 Huangpu Science and Technology Park, Jiang'an District, Wuhan, Hubei Province, PRC 430023 Tel: 86 27 65660703 Rodman & Renshaw, LLC th 1251 Avenue of the Americas, 20 New York, NY 10020 U.S.A. Tel: 212 356 0500 Re: Kingold Jewelry, Inc. Registered Public Offering Dear Sirs, We are qualified lawyers of the People's] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the inclusion in this Amendment No. 5 to Registration Statement No. 333-167626 of our report dated March 23, 2010, except for Note 15, as to which the date is September 16, 2010 relating to the consolidated financial statements of Kingold Jewelry, Inc. (formerly Activeworlds Corp.), which appears in such]
KGJI [KINGOLD JEWELRY] S-1/A: CALCULATION OF REGISTRATION FEE Title of Each Class
[CALCULATION OF REGISTRATION FEE Title of Each Class of Securities to be Registered (2) Amount to (1) Proposed Maximum (1) (2) Proposed Maximum (3) Amount of Common stock, par value $0.001 per share 5,750,000 8.93 51,347,500] [DLA Piper LLP (US) 1251 Avenue of the Americas New York, New York 10020 www.dlapiper.com T F December 6, 2010 Kingold Jewelry, Inc. 15 Huangpu Science and Technology Park Jiang’an District Wuhan, Hubei Province, PRC 430023 Re: ― Kingold Jewelry, Inc. Ladies and Gentlemen: Company Registration Statement Commission Shares Common Stock We have acted as counsel for Kingold Jewelry, Inc.,] [December 6, 2010 To: Kingold Jewelry, Inc. No.15 Huangpu Science and Technology Park, Jiang'an District, Wuhan, Hubei Province, PRC 430023 Tel: 86 27 65660703 Rodman & Renshaw, LLC th 1251 Avenue of the Americas, 20 New York, NY 10020 U.S.A. Tel: 212 356 0500 Re: Kingold Jewelry, Inc. Registered Public Offering Dear Sirs, We are qualified lawyers of the People's] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the inclusion in this Amendment No. 5 to Registration Statement No. 333-167626 of our report dated March 23, 2010, except for Note 15, as to which the date is September 16, 2010 relating to the consolidated financial statements of Kingold Jewelry, Inc. (formerly Activeworlds Corp.), which appears in such]
