UTSI [UTSTARCOMS] CORRESP: (Original Filing)

[January 28, 2011 VIA EDGAR 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, 2010 File No.]

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XRS [TAL Education] SC 13G/A: (Original Filing)

[Item 10. Certifications By signing below I certify that, to the best of my knowledge and belief, the securities referred toove were not acquired and are not held for the purpose of or with the effect of changing or influencing thentrol of the issuer of the securities and were not acquired and are not held]

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UTSI [UTSTARCOMS] CORRESP: January 28, 2011 VIA EDGAR Division of Corporation

[January 28, 2011 VIA EDGAR 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, 2010 File No.]

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BIDU [Baidu] SC 13G/A: (Original Filing)

[Joint Filing Agreement [Remainder of this page has been left intentionally blank.] Robin Yanhong Li Robin Yanhong Li Handsome Reward Limited Robin Yanhong Li Director] [CUSIP No. G07034104 1 NAMES OF REPORTING PERSONS 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) o (a) o (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION The People’s Republic of China 5 SOLE VOTING POWER NUMBER OF]

UTSI [UTSTARCOMSRP.] CORRESP: (Original Filing)

[January28, 2011 VIA EDGAR Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom,Inc. Annual Report on Form10-K for year ended December31, 2009 Filed March15, 2010]

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BIDU [Baidu] SC 13G/A: Joint Filing Agreement [Remainder of this page has

[Joint Filing Agreement [Remainder of this page has been left intentionally blank.] Robin Yanhong Li Robin Yanhong Li Handsome Reward Limited Robin Yanhong Li Director] [CUSIP No. G07034104 1 NAMES OF REPORTING PERSONS 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) o (a) o (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION The People’s Republic of China 5 SOLE VOTING POWER NUMBER OF]

UTSI [UTSTARCOMSRP.] CORRESP: January28, 2011 VIA EDGAR Division ofrporation Finance 100

[January28, 2011 VIA EDGAR Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom,Inc. Annual Report on Form10-K for year ended December31, 2009 Filed March15, 2010]

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CBAK [CHINA BAK BATTERY] DEFA14A: (Original Filing)

[SCHEDULE 14A Check the appropriate box: [ ] Preliminary Proxy Statement CHINA BAK BATTERY, INC. ________________________________________________________ Payment of Filing Fee (Check the appropriate box): (1) Title of each class of securities to which transaction applies: (2) Aggregate number of securities to which transaction applies: (3) (4) Proposed maximum aggregate value of transaction: (5) Total fee paid: [ ] Fee paid]

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