[December 15, 2010 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Company Kingold Jewelry, Inc., a Delaware corporation (the “ Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[HOME INNS & HOTELS MANAGEMENT ANNOUNCES NEW YORK December13, 2010: Home Inns & Hotels Management (NASDAQ: HMIN) today announced that it proposes to offer $160million ingregate principal amount ofnvertible senior notes due 2015 through anvertible notes offering. The interest rate,nversion price and other terms of the notes will be determined at the time of pricing] [HOME INNS & HOTELS MANAGEMENT ANNOUNCES PRICING OF The notes will paysh interest semiannually at a rate of 2% per annum. The notes will benvertible into thempanys American depositary shares (ADSs) on the earlier to occur of (i) the effectiveness of the shelf registration statement to be filed by thempany for resale of the notes]
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[Deswell Announces Second Quarter Results MACAO (December 15, 2010) - Deswell Industries, (Nasdaq: DSWL) today announced its financial results for the fiscal second quarter ended September 30, 2010. Netles for the second quarter ended September 30, 2010 were $24 million, anrease of 15.2%mpared to netles of $20.8 million for theme quarter ended September 30, 2009.]
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[Deswell Announces Second Quarter Results MACAO (December 15, 2010) - Deswell Industries, (Nasdaq: DSWL) today announced its financial results for the fiscal second quarter ended September 30, 2010. Netles for the second quarter ended September 30, 2010 were $24 million, anrease of 15.2%mpared to netles of $20.8 million for theme quarter ended September 30, 2009.]
[CONFIDENTIAL TREATMENT HAS BEEN REQUESTED AS TO INFORMATION INDICATED ON PAGE 3 OF THIS LETTER December 15, 2010 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: Sohus responses to the Fourth]
[Payment of Filing Fee (Check the appropriate box): x No fee required. o Feemputed on table below per Exchange Act Rules 14a-6(i)(1) and 0-11. (1)Title of each class of securities to which transaction applies: (4)Proposed maximumgregate value of transaction: (5)Total fee paid: o Fee paid previously with preliminary materials:]
[CONFIDENTIAL TREATMENT HAS BEEN REQUESTED AS TO INFORMATION INDICATED ON PAGE 3 OF THIS LETTER December 15, 2010 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: Sohus responses to the Fourth]
[Payment of Filing Fee (Check the appropriate box): x No fee required. o Feemputed on table below per Exchange Act Rules 14a-6(i)(1) and 0-11. (1)Title of each class of securities to which transaction applies: (4)Proposed maximumgregate value of transaction: (5)Total fee paid: o Fee paid previously with preliminary materials:]
