[December 16, 2010 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom, Inc. Annual Report on Form 10-K for year ended December 31, 2009 Filed March 15,]
[December 16, 2010 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom, Inc. Annual Report on Form 10-K for year ended December 31, 2009 Filed March 15,]
[NOAH HOLDINGS LIMITED S AO HOMAS U / Tao Thomas Wu Chief Financial Officer]
[NOAH HOLDINGS LIMITED S AO HOMAS U / Tao Thomas Wu Chief Financial Officer]
[JinkoSolar Holding Co., Ltd. S ONGGEN HANG / Longgen Zhang]
[JinkoSolar Holding Co., Ltd. S ONGGEN HANG / Longgen Zhang]
[China Cord Blood Corporation to Hold Annual General Meeting in Hong Kong on February 18, 2011 HONG KONG, China, December 16, 2010 - China Cord Blood Corporation About China Cord Blood Corporation China Cord Blood Corporation is the first and largest cord blood banking operator in China in terms of geographical coverage and is the only cord blood banking operator]
[EXPLANATORY NOTE The9 Limited Jun Zhu] [The9 Limited AMENDED 2004 STOCK OPTION PLAN 1. Purposes of the Plan The purposes of this Plan are: (a) to attract and retain the best available personnel for positions of substantial responsibility, (b) to provide additional incentive to Employees, Directors and Consultants, and (c) to motivate the participating personnel, promote their dedication, and encourage them to devote themselves to the]
[Amendment No. 8 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 8, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’] [GRANDALL LEGAL GROUP December 16, 2010 Ossen Innovation Co., Ltd 518 Shangcheng Road, Floor 17 Shanghai, 200120 People’s Republic of China Consent Letter Re: To Whom It May Concern: Sincerely yours, Grandall Legal Group (Shanghai) Office EX-23.5 8 v205656_ex23-5.htm]
[[Letterhead of The9 Limited] December 16, 2010 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Re: The9 Limited (the Company) Dear Ms. Collins and Ms. Kindelan, Item 5. Operating and Financial Review and Prospects Critical Accounting Policies, page 49 1. Notwithstanding your response to our prior comment 4, considering the apparent level of subjectivity and judgment necessary to determine whether]
