[Under the Securities Act of 1933 Subject Company: UTStarcom, Inc. Commission File No.: 000-29661 1 NASDAQ: UTSI January 2011 Investor Presentation 3 3 Agenda Corporate Overview 1 Financial Overview and Outlook Growth Strategy & Market Dynamics 2 3 4 Corporate Overview 5 Company Introduction A leading provider of interactive, IP-based network solutions for IPTV, Internet TV and Broadband operators in]
[January 13, 2011 Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Biostar Pharmaceuticals, Inc. Form 10-K for the Year Ended December 31, 2009 Filed March 31, 2010 File No. 001-34708 Dear Keira Nakada: The purpose of this letter is to provide the Company’s responses to the December 29, 2010 comment letter (the “Comment Letter”) to Mr. Ronghua]
[JinkoSolar Holding Co., Ltd. S ONGGEN HANG / Longgen Zhang]
[JinkoSolar Holding Co., Ltd. S ONGGEN HANG / Longgen Zhang]
[Under the Securities Act of 1933 Subject Company: UTStarcom, Inc. Commission File No.: 000-29661 1 NASDAQ: UTSI January 2011 Investor Presentation 3 3 Agenda Corporate Overview 1 Financial Overview and Outlook Growth Strategy & Market Dynamics 2 3 4 Corporate Overview 5 Company Introduction A leading provider of interactive, IP-based network solutions for IPTV, Internet TV and Broadband operators in]
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[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 6,900,000 3.95 27,255,000] [DLA Piper LLP (US) 1251 Avenue of the Americas New York, New York 10020 www.dlapiper.com T F January 13, 2011 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.,] [January 11, 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. 7 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]
[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 6,900,000 3.95 27,255,000] [DLA Piper LLP (US) 1251 Avenue of the Americas New York, New York 10020 www.dlapiper.com T F January 13, 2011 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.,] [January 11, 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. 7 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]
[JINPAN INTERNATIONAL LIMITED]
