[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]
[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,]
[[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]
[[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]
[securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page. (Continued on the Following Pages) G8005Y106 1. I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY) Luxor Capital Partners, LP 2. 3. 4.]
