[China Housing & Land Development, Inc. 6 Youyi Dong Lu, Han Yuan 4 Lou Xi'An, Shaanxi Province China 710054 February 25, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 4631 Attention: Mr. Jay Ingram Re: China Housing & Land Development, Inc. Registration Statement on Form S-3 File No. 333-169933 Dear Mr. Jay Ingram: The Company]
[Page 2 of 6 pages 81941U105 CUSIP No. 1. Names of Reporting Persons. I.R.S. Identification Nos. of above persons (entities only). Prudential Asset Management (Singapore) Limited 2. Check the Appropriate Box if a Member of a Group (See Instructions) (a) ¨ (b) ¨ 3. SEC Use Only 4. Citizenship or Place of Organization Singapore Number of Shares Beneficially Owned By]
[¨ x ¨ ¨ ¨ ¨ ¨] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statement on Form S-3 of our report dated March 12, 2010 on our audits of the consolidated balance sheets of China Housing & Land Development, Inc. and Subsidiaries as at December 31, 2009 and 2008 and the related consolidated statements of income and]
[Page 2 of 6 pages 81941U105 CUSIP No. 1. Names of Reporting Persons. I.R.S. Identification Nos. of above persons (entities only). Prudential Asset Management (Singapore) Limited 2. Check the Appropriate Box if a Member of a Group (See Instructions) (a) ¨ (b) ¨ 3. SEC Use Only 4. Citizenship or Place of Organization Singapore Number of Shares Beneficially Owned By]
[¨ x ¨ ¨ ¨ ¨ ¨] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statement on Form S-3 of our report dated March 12, 2010 on our audits of the consolidated balance sheets of China Housing & Land Development, Inc. and Subsidiaries as at December 31, 2009 and 2008 and the related consolidated statements of income and]
[Page 2 of 6 pages 81941U105 CUSIP No. 1. Names of Reporting Persons. I.R.S. Identification Nos. of above persons (entities only). Prudential Asset Management (Singapore) Limited 2. Check the Appropriate Box if a Member of a Group (See Instructions) (a) ¨ (b) ¨ 3. SEC Use Only]
[eFuture Appoints Chief Financial Officer Beijing, January 11, 2011 Mr. Yan, Chairman and CEO of eFuture, commented, “I am pleased to welcome Mr. Zheng to eFuture’s management team and look forward to capitalizing on his strong finance and accounting track record with leading U.S.-listed companies Motorola and Advanced Micro Devices. His impressive technology sector background, combined with financial expertise gained] [FORM 6-K eFuture Information Technology Inc. 8/F TopNew Tower 2 15 Guanghua Road Chaoyang District Beijing 100026, People’s Republic of China 86-10-51650988 x ¨ Form 20-F ¨ x eFuture Information Technology Inc. Adam Yan]
[Page 2 of 6 pages 81941U105 CUSIP No. 1. Names of Reporting Persons. I.R.S. Identification Nos. of above persons (entities only). Prudential Asset Management (Singapore) Limited 2. Check the Appropriate Box if a Member of a Group (See Instructions) (a) ¨ (b) ¨ 3. SEC Use Only]
[eFuture Appoints Chief Financial Officer Beijing, January 11, 2011 Mr. Yan, Chairman and CEO of eFuture, commented, “I am pleased to welcome Mr. Zheng to eFuture’s management team and look forward to capitalizing on his strong finance and accounting track record with leading U.S.-listed companies Motorola and Advanced Micro Devices. His impressive technology sector background, combined with financial expertise gained] [FORM 6-K eFuture Information Technology Inc. 8/F TopNew Tower 2 15 Guanghua Road Chaoyang District Beijing 100026, People’s Republic of China 86-10-51650988 x ¨ Form 20-F ¨ x eFuture Information Technology Inc. Adam Yan]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 February 25, 2011 VIA FACSIMILE AND EDGAR Division of Corporation Finance Mail Stop: 3561 Attention: Max A. Webb Assistant Director RE: China Green Agriculture, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed: December 30, 2010]
