[Skadden, Arps, Slate, Meagher & Flom llp A Delaware Limited Liability Partnership 世達國際律師事務所 30/F, CHINA WORLD OFFICE 2 NO. 1, JIAN GUO MEN WAI AVENUE BEIJING 100004 CHINA ________ TEL: (86-10) 6535-5599 FAX: (86-10) 6535-5699 www.skadden.com December 6, 2010 VIA EDGAR Mr. Duc Dang, Attorney-Advisor Ms. Erin E. Martin, Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. RE: IFM]
[Skadden, Arps, Slate, Meagher & Flom llp A Delaware Limited Liability Partnership 世達國際律師事務所 30/F, CHINA WORLD OFFICE 2 NO. 1, JIAN GUO MEN WAI AVENUE BEIJING 100004 CHINA ________ TEL: (86-10) 6535-5599 FAX: (86-10) 6535-5699 www.skadden.com December 6, 2010 VIA EDGAR Mr. Duc Dang, Attorney-Advisor Ms. Erin E. Martin, Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. RE: IFM]
[_________________ AMENDMENT NO. 2 FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 _________________ IFM Investments Limited _________________ Cayman Islands 6531 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) 26/A, East Wing, Hanwei Plaza No.7, Guanghua Road, Chaoyang District Beijing 100004, The People’s Republic of China (86] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form F-1/A of our report dated June 30, 2010 relating to the financial statements, which appears in IFM Investments Limited's Annual Report on Form 20-F for the year ended December 31, 2009. We also consent to the reference to us]
[[LETTERHEAD OF OPPENHEIMER & CO. INC.] Oppenheimer & Co. Inc. 300 Madison Avenue New York, New York 10017 December 6 , 2010 Re: China Shengda Packaging Group Inc. Registration Statement on Form S-1 (Registration File No. 333-168370) Registration Statement on Form 8-A12B (File No. 001-34997) Division of Corporation Finance 100 F Street, NE Ladies and Gentlemen: 0 copies to prospective]
[_________________ AMENDMENT NO. 2 FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 _________________ IFM Investments Limited _________________ Cayman Islands 6531 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) 26/A, East Wing, Hanwei Plaza No.7, Guanghua Road, Chaoyang District Beijing 100004, The People’s Republic of China (86] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form F-1/A of our report dated June 30, 2010 relating to the financial statements, which appears in IFM Investments Limited's Annual Report on Form 20-F for the year ended December 31, 2009. We also consent to the reference to us]
[CHINA SHENGDA PACKAGING GROUP INC. No. 2 Beitang Road December 6, 2010 Via EDGAR Transmission Division of Corporation Finance 100 F Street, NE Mail Stop Room 4631 Attn: Mr. John Reynolds, Assistant Director Re: China Shengda Packaging Group Inc. Form 8-A12B, File No. 001-34997 Dear Mr. Long, · · · Please contact Louis A. Bevilacqua, Esq. of Pillsbury Winthrop Shaw]
[CHINA SHENGDA PACKAGING GROUP INC. No. 2 Beitang Road December 6, 2010 Via EDGAR Transmission Division of Corporation Finance 100 F Street, NE Mail Stop Room 4631 Attn: Mr. John Reynolds, Assistant Director Re: China Shengda Packaging Group Inc. Form 8-A12B, File No. 001-34997 Dear Mr. Long, · · · Please contact Louis A. Bevilacqua, Esq. of Pillsbury Winthrop Shaw]
[FORM 8-K CURRENT REPORT Date of Report (Date of Earliest event Reported): December 6, 2010 CHINA SHENGDA PACKAGING GROUP INC. Nevada 333-148232 26-1559574 (State or other jurisdiction of (IRS Employer Identification No.) incorporation or organization) No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province 311215 People's Republic of China (86) 571-82838805 _________________________ see [ ] []
