CAAS [CHINA AUTOMOTIVE SYSTEMS] 8-K: (Original Filing)

[Form 8-K CURRENT REPORT Date of Report (Date of earliest event reported): March 3, 2011 (March 1, 2011) China Automotive Systems, Inc. Delaware 000-33123 33-0885775 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) No. 1 Henglong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province People’s Republic of China (86) 27-5981 8527 o]

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EDU [New Oriental Education & Technology] CORRESP: (Original Filing)

[March3, 2011 VIA EDGAR AND FACSIMILE STYLE="font-family:Times New Roman" SIZE="2"> Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]

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EDU [New Oriental Education & Technology] CORRESP: March3, 2011 VIA EDGAR AND FACSIMILE STYLE=”font-family:Times New

[March3, 2011 VIA EDGAR AND FACSIMILE STYLE="font-family:Times New Roman" SIZE="2"> Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]

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CPHI [CHINA PHARMAS,] 10-K: (Original Filing)

[FORM 10-K x For the fiscal year ended December 31, 2010 or For the transition period from _________ to _____________ 001-34471 China Pharmas, Delaware 73-1564807 (State or other jurisdiction oforporation or organization) (IRS Employer Identification No.) Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 (011) 86 898-6681-1730] [ENGAGEMENT LETTER ex104.htm 5 EX-10.4] [CHINA PHARMAS, 1. Definitions "Businessy" "Common Stock" "Exercise Price" Original Issuete New Yorkurts Tradingy provided Trading Market 2. 4. 5. 2 (b) 3 9. Payment of Exercise Price . 4 11. No Fractional Shares 14. Miscellaneous (a) 5 (c) (d) (e) [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK,] [Loanreement Hereby Heung Mei Tsui made a loan of UDS$230,000 to Onny Investment Limited. The term of the loan is from Sept. 27, 2010 to March 26, 2011, with annual interest of 1%. Upon the duete, Onny Investment Limited will return the principal and the interest therefrom. Loaner: Loanee:] [List of Subsidiaries Names Jurisdiction Ownership Onny Investment Limited British Virgin Islands 100% Hainan Helpson Medical & Biotechnology The Peoples Republic of China 100% LIST OF SUBSIDIARIES ex211.htm 9 EX-21.1] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Wensent to theorporation by reference in Registration Statement No. 333-164049 on Form S-3 and Registration Statement No. 333-141734 Post-Effective Amendment No. 1 to Form SB-2 on Form S-3 of our reportted March 2, 2011 relating to thensolidated financial statements of China Pharmas, and subsidiaries appearing in this Annual] [CERTIFICATION (Section 302 of therbanes-Oxley Act of 2002) I, Zhilin Li, certify that: 1. I have reviewed this Annual Report on Form 10-K of China Pharmas,; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [CERTIFICATION (Section 302 of therbanes-Oxley Act of 2002) I, Frank Waung, certify that: 1. 2. 3. 4. a. b. c. d. 5. a. b. Frank Waung Chief Financial Officer (principal financial officer and principal accounting officer) ex312.htm 12 EX-31.2] [CERTIFICATION (Section 906 of therbanes-Oxley Act of 2002) (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Zhilin Li ex321.htm 13 EX-32.1] [CERTIFICATION (Section 906 of therbanes-Oxley Act of 2002) (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Frank Waung Chief Financial Officer (principal financial officer and principal accounting officer) ex322.htm 14 EX-32.2]

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CPHI [CHINA PHARMAS,] 10-K: FORM 10-K x For the fiscal year ended

[FORM 10-K x For the fiscal year ended December 31, 2010 or For the transition period from _________ to _____________ 001-34471 China Pharmas, Delaware 73-1564807 (State or other jurisdiction oforporation or organization) (IRS Employer Identification No.) Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 (011) 86 898-6681-1730] [ENGAGEMENT LETTER ex104.htm 5 EX-10.4] [CHINA PHARMAS, 1. Definitions "Businessy" "Common Stock" "Exercise Price" Original Issuete New Yorkurts Tradingy provided Trading Market 2. 4. 5. 2 (b) 3 9. Payment of Exercise Price . 4 11. No Fractional Shares 14. Miscellaneous (a) 5 (c) (d) (e) [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK,] [Loanreement Hereby Heung Mei Tsui made a loan of UDS$230,000 to Onny Investment Limited. The term of the loan is from Sept. 27, 2010 to March 26, 2011, with annual interest of 1%. Upon the duete, Onny Investment Limited will return the principal and the interest therefrom. Loaner: Loanee:] [List of Subsidiaries Names Jurisdiction Ownership Onny Investment Limited British Virgin Islands 100% Hainan Helpson Medical & Biotechnology The Peoples Republic of China 100% LIST OF SUBSIDIARIES ex211.htm 9 EX-21.1] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Wensent to theorporation by reference in Registration Statement No. 333-164049 on Form S-3 and Registration Statement No. 333-141734 Post-Effective Amendment No. 1 to Form SB-2 on Form S-3 of our reportted March 2, 2011 relating to thensolidated financial statements of China Pharmas, and subsidiaries appearing in this Annual] [CERTIFICATION (Section 302 of therbanes-Oxley Act of 2002) I, Zhilin Li, certify that: 1. I have reviewed this Annual Report on Form 10-K of China Pharmas,; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [CERTIFICATION (Section 302 of therbanes-Oxley Act of 2002) I, Frank Waung, certify that: 1. 2. 3. 4. a. b. c. d. 5. a. b. Frank Waung Chief Financial Officer (principal financial officer and principal accounting officer) ex312.htm 12 EX-31.2] [CERTIFICATION (Section 906 of therbanes-Oxley Act of 2002) (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Zhilin Li ex321.htm 13 EX-32.1] [CERTIFICATION (Section 906 of therbanes-Oxley Act of 2002) (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Frank Waung Chief Financial Officer (principal financial officer and principal accounting officer) ex322.htm 14 EX-32.2]

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