UTSI [UTSTARCOMSRP.] S-8 POS: (Original Filing)

[Post-Effective Amendment No.2 to FormS-8 (No.333-44548) Post-Effective Amendment No.2 to FormS-8 (No.333-60150) Post-Effective Amendment No.2 to FormS-8 (No.333-84710) Post-Effective Amendment No.2 to FormS-8 (No.333-108817) Post-Effective Amendment No.2 to FormS-8 (No.333-120564) Post-Effective Amendment No.2 to FormS-8 (No.333-127850) Post-Effective Amendment No.1 to FormS-8 (No.333-136551) Post-Effective Amendment No.1 to FormS-8 (No.333-161639) FORMS-8 REGISTRATION STATEMENT] [UTSTARCOMSRP. 1997 STOCK PLAN (Assumed and Amended on April25, 2011) 1. Purposes of the Plan . The purposes of this Stock Plan are to attract and retain the best available personnel for positions of substantial responsibility, to provideditionalentive to Employees, Directors andnsultants and to promote the success of thempanys business. Options granted under the Plan] [UTSTARCOMSRP. 2001 DIRECTOR OPTION PLAN (Assumed and Amended on April25, 2011) 1. Purposes of the Plan . The purposes of this 2001 Director Option Plan are to attract and retain the best available personnel for service Outside Directors (as defined herein) of thempany, to provideditionalentive to the Outside Directors of thempany to serve Directors, and] [UTSTARCOMSRP. 2003 NONSTATUTORY STOCK OPTION PLAN (Assumed and Amended on April25, 2011) 1. Purposes of the Plan . The purposes of this Nonstatutory Stock Option Plan are: (a) to attract and retain the best available personnel for positions of substantial responsibility, (b) to provideditionalentive to Service Providers, and] [UTSTARCOMSRP. 2006 EQUITYENTIVE PLAN (Assumed and Amended on April25, 2011) 1. Purposes of the Plan . The purposes of this Plan are: to attract and retain the best available personnel for positions of substantial responsibility, to provideentives to individuals who perform services to thempany, and] [MAPLES Our refSMC/660463/21338610v2 UTStarcomsrp. PO Box 309 Ugland House George Town Grandyman,1-1104yman Islands 29 June2011 Dear Sirs UTStarcomsrp.mpany (the Resolutionsyman Islandsunsel to thempany, we have examined therporate authorisations of thempany innnection with the Merger and theoption and amendment of the Plans (the] [11th Floor PricewaterhouseCoopers Center 2rporate Avenue 202 Hu Bin Road, Luwan District Shanghai 200021, Telephone +86 (21) 2323 8888 Facsimile +86 (21) 2323 8800 pwccn.comNSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We herebynsent to theorporation by reference in this Registration Statement on FormS-8 of UTStarcomsrp. of our reportted March16, 2011 relating to the financial statements,]

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UTSI [UTSTARCOMSRP.] S-8 POS: Post-Effective Amendment No.2 to FormS-8 (No.333-44548) Post-Effective Amendment

[Post-Effective Amendment No.2 to FormS-8 (No.333-44548) Post-Effective Amendment No.2 to FormS-8 (No.333-60150) Post-Effective Amendment No.2 to FormS-8 (No.333-84710) Post-Effective Amendment No.2 to FormS-8 (No.333-108817) Post-Effective Amendment No.2 to FormS-8 (No.333-120564) Post-Effective Amendment No.2 to FormS-8 (No.333-127850) Post-Effective Amendment No.1 to FormS-8 (No.333-136551) Post-Effective Amendment No.1 to FormS-8 (No.333-161639) FORMS-8 REGISTRATION STATEMENT] [UTSTARCOMSRP. 1997 STOCK PLAN (Assumed and Amended on April25, 2011) 1. Purposes of the Plan . The purposes of this Stock Plan are to attract and retain the best available personnel for positions of substantial responsibility, to provideditionalentive to Employees, Directors andnsultants and to promote the success of thempanys business. Options granted under the Plan] [UTSTARCOMSRP. 2001 DIRECTOR OPTION PLAN (Assumed and Amended on April25, 2011) 1. Purposes of the Plan . The purposes of this 2001 Director Option Plan are to attract and retain the best available personnel for service Outside Directors (as defined herein) of thempany, to provideditionalentive to the Outside Directors of thempany to serve Directors, and] [UTSTARCOMSRP. 2003 NONSTATUTORY STOCK OPTION PLAN (Assumed and Amended on April25, 2011) 1. Purposes of the Plan . The purposes of this Nonstatutory Stock Option Plan are: (a) to attract and retain the best available personnel for positions of substantial responsibility, (b) to provideditionalentive to Service Providers, and] [UTSTARCOMSRP. 2006 EQUITYENTIVE PLAN (Assumed and Amended on April25, 2011) 1. Purposes of the Plan . The purposes of this Plan are: to attract and retain the best available personnel for positions of substantial responsibility, to provideentives to individuals who perform services to thempany, and] [MAPLES Our refSMC/660463/21338610v2 UTStarcomsrp. PO Box 309 Ugland House George Town Grandyman,1-1104yman Islands 29 June2011 Dear Sirs UTStarcomsrp.mpany (the Resolutionsyman Islandsunsel to thempany, we have examined therporate authorisations of thempany innnection with the Merger and theoption and amendment of the Plans (the] [11th Floor PricewaterhouseCoopers Center 2rporate Avenue 202 Hu Bin Road, Luwan District Shanghai 200021, Telephone +86 (21) 2323 8888 Facsimile +86 (21) 2323 8800 pwccn.comNSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We herebynsent to theorporation by reference in this Registration Statement on FormS-8 of UTStarcomsrp. of our reportted March16, 2011 relating to the financial statements,]

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DSWL [DESWELL INDUSTRIES] 6-K: (Original Filing)

[Deswell Announces Fourth Quarter Results - Company Announces Fourth Quarter Dividend of $0.05 Per Share - MACAO (June 29, 2011) - Deswell Industries, Inc. (Nasdaq: DSWL) announced its financial results for the fiscal fourth quarter ended March 31, 2011. Net sales for the fourth quarter ended March 31, 2011 were $16.0 million, a decrease of 4.1% compared to net sales]

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LONG [eLong,] S-8: (Original Filing)

[] [June 29, 2011 David.Lamb@conyersdill.com Matter No: 875891 eLong, Inc. Dear Sirs, eLong, Inc. (the “Company”) Re : For the purpose of giving this opinion, we have examined copies of the Registration Statement and the Plan. We have also reviewed the third amended and restated memorandum of association and the third amended and restated articles of association of the Company, copies] [Consent of Independent Registered Public Accounting Firm Beijing, People’s Republic of China]

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LONG [eLong,] S-8:

[] [June 29, 2011 David.Lamb@conyersdill.com Matter No: 875891 eLong, Inc. Dear Sirs, eLong, Inc. (the “Company”) Re : For the purpose of giving this opinion, we have examined copies of the Registration Statement and the Plan. We have also reviewed the third amended and restated memorandum of association and the third amended and restated articles of association of the Company, copies] [Consent of Independent Registered Public Accounting Firm Beijing, People’s Republic of China]

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LAS [Lentuo International] 20-F: FORM 20-F o OR x OR o OR

[FORM 20-F o OR x OR o OR o Date of event requiring this shell company report . . . . . . . . . . . . . . . . . . . For the transition period from to Lentuo International Inc. Not Applicable Cayman Islands (Jurisdiction of incorporation or organization) No.18A Huagong Road, Guangqumenwai, Chaoyang District,] [List of Subsidiaries Wholly Owned Subsidiaries Lentuo HK Limited Beijing Anhui Wanxing Science & Technology Co., Ltd. Beijing Jiashi Shengtong Investment Consulting Co., Ltd. Consolidated Affiliated Entit ies Beijing Tuozhan Industrial & Trading Development Co., Ltd. Beijing Aotong Automobile Trading Co., Ltd. Beijing Lentuo Chengxin Commercial & Trading Co., Ltd. Beijing Yuantongqiao Toyota Automobile Trading Co., Ltd. Beijing Tuojiacheng Commercial] [CERTIFICATION I, Jing Yang, certify that: 1. I have reviewed this annual report on Form 20-F of Lentuo International Inc. (the “Company”); 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [CERTIFICATION I, Ping Yu, certify that: 1. I have reviewed this annual report on Form 20-F of Lentuo International Inc. (the “Company”); 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [Certification (1) (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Jing Yang Chief Executive Officer 1 EX-13.1 5 a11-15668_1ex13d1.htm EX-13.1] [Certification (1) (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Ping Yu Chief Financial Officer 1 EX-13.2 6 a11-15668_1ex13d2.htm EX-13.2]

HIHO [HIGHWAY] 20-F: (Original Filing)

[TABLE OF CONTENTS PART I 2] [] [] [Name of Entity The following is a list of all of this Company’s subsidiaries. However, only the following five subsidiaries are, as of the June 29, 2011, active subsidiaries that conduct operations: Nissin Precision Metal Manufacturing Limited; Kayser Limited; Golden Bright Plastic Manufacturing Company Limited; Hi-Lite Camera Company Limited; and Nissin Metal and Plastic (Shenzhen) Company Limited. Antemat Limited Kayser] [of the Sarbanes-Oxley Act of 2002 I, Roland W. Kohl, certify that: 1. I have reviewed this annual report on Form 20-F of Highway Holdings Limited; 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [of the Sarbanes-Oxley Act of 2002 I, Alan Chan, certify that: 1. 2. 3. 4. (a) (b) (c) (d) 5. (a) (b) Dated: June 29, 2011 Alan Chan Chief Financial Officer EX-12.2 93 v227181_ex12-2.htm] [Certification by the Chief Executive Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 29, 2011 Roland W. Kohl Chief Executive Officer EX-13.1 94 v227181_ex13-1.htm] [Certification by the Chief Financial Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 29, 2011 Alan Chan Chief Financial Officer EX-13.2 95 v227181_ex13-2.htm] [AGCA, Inc. CONSENT OF INDEPENDENT ACCOUNTANTS We consent to the incorporation by reference in Registration Statements No. 333-13320, No. 333-10312 and No. 333-132736 on Form S-8 and No. 333-168870 on Form F-3 of our report dated June 29, 2010 relating to the consolidated financial statements as of March 31, 2010 and for the year ended March 31, 2010 of Highway] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statements No. 333-13320, No. 333-10312 and No. 333-132736 on Form S-8 and No. 333-168870 on Form F-3 of our report dated June 29, 2011 relating to the consolidated financial statements as of March 31, 2011 and for the year ended March 31, 2011 of] [AGCA, Inc. June 29, 2011 Security and Exchange Commission 100 F Street, N. E. Dear Sirs: HIGHWAY HOLDINGS LIMITED 0001026785 CIK# We have read the information required by Item 16F of Form 20-F dated June 29, 2011 of Highway Holdings Limited, and have the following comments: 1. 2. Yours faithfully, Arcadia, California 735 W. Duarte Road, Suite 203, Arcadia, CA]

HIHO [HIGHWAY] 20-F: TABLE OF CONTENTS PART I 2

[TABLE OF CONTENTS PART I 2] [] [] [Name of Entity The following is a list of all of this Company’s subsidiaries. However, only the following five subsidiaries are, as of the June 29, 2011, active subsidiaries that conduct operations: Nissin Precision Metal Manufacturing Limited; Kayser Limited; Golden Bright Plastic Manufacturing Company Limited; Hi-Lite Camera Company Limited; and Nissin Metal and Plastic (Shenzhen) Company Limited. Antemat Limited Kayser] [of the Sarbanes-Oxley Act of 2002 I, Roland W. Kohl, certify that: 1. I have reviewed this annual report on Form 20-F of Highway Holdings Limited; 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [of the Sarbanes-Oxley Act of 2002 I, Alan Chan, certify that: 1. 2. 3. 4. (a) (b) (c) (d) 5. (a) (b) Dated: June 29, 2011 Alan Chan Chief Financial Officer EX-12.2 93 v227181_ex12-2.htm] [Certification by the Chief Executive Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 29, 2011 Roland W. Kohl Chief Executive Officer EX-13.1 94 v227181_ex13-1.htm] [Certification by the Chief Financial Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 29, 2011 Alan Chan Chief Financial Officer EX-13.2 95 v227181_ex13-2.htm] [AGCA, Inc. CONSENT OF INDEPENDENT ACCOUNTANTS We consent to the incorporation by reference in Registration Statements No. 333-13320, No. 333-10312 and No. 333-132736 on Form S-8 and No. 333-168870 on Form F-3 of our report dated June 29, 2010 relating to the consolidated financial statements as of March 31, 2010 and for the year ended March 31, 2010 of Highway] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statements No. 333-13320, No. 333-10312 and No. 333-132736 on Form S-8 and No. 333-168870 on Form F-3 of our report dated June 29, 2011 relating to the consolidated financial statements as of March 31, 2011 and for the year ended March 31, 2011 of] [AGCA, Inc. June 29, 2011 Security and Exchange Commission 100 F Street, N. E. Dear Sirs: HIGHWAY HOLDINGS LIMITED 0001026785 CIK# We have read the information required by Item 16F of Form 20-F dated June 29, 2011 of Highway Holdings Limited, and have the following comments: 1. 2. Yours faithfully, Arcadia, California 735 W. Duarte Road, Suite 203, Arcadia, CA]

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