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]

CJJD [CHINA JO-JO DRUGSTORES] 8-K: (Original Filing)

[China Jo-Jo Drugstores, Inc. Reports Fiscal 2011 Fourth Quarter and Full Year Financial Results HANGZHOU, China--(BUSINESS WIRE)--June 29, 2011--China Jo-Jo Drugstores, Inc. (NASDAQ:CJJD), which primarily operates retail pharmacies in the People’s Republic of China, today reported financial results for the fourth quarter and full year ended March 31, 2011. Fourth Quarter of Fiscal Year 2011 Highlights: Revenues increased 29.0% to]

CJJD [CHINA JO-JO DRUGSTORES] 8-K: China Jo-Jo Drugstores, Inc. Reports Fiscal 2011 Fourth

[China Jo-Jo Drugstores, Inc. Reports Fiscal 2011 Fourth Quarter and Full Year Financial Results HANGZHOU, China--(BUSINESS WIRE)--June 29, 2011--China Jo-Jo Drugstores, Inc. (NASDAQ:CJJD), which primarily operates retail pharmacies in the People’s Republic of China, today reported financial results for the fourth quarter and full year ended March 31, 2011. Fourth Quarter of Fiscal Year 2011 Highlights: Revenues increased 29.0% to]

CJJD [CHINA JO-JO DRUGSTORES] 10-K: (Original Filing)

[TABLE OF CONTENTS TO ANNUAL REPORT ON FORM 10-K FOR YEAR ENDED MARCH 31, 2011 Page PART I Item 1. Business 4 Item 1A. Risk Factors 16 Item 1B. Unresolved Staff Comments 31 Item 2. Properties 31 Item 3.] [List of Subsidiaries 1. Renovation Investment (Hong Kong) Co., Ltd. (“Renovation”) is a Hong Kong company and is wholly-owned by the Company. 2. Zhejiang Jiuxin Investment Management Co., Ltd. (“Jiuxin Management”) is a Chinese company and is wholly-owned by Renovation. 3. Hangzhou Jiuxin Qianhong Agriculture Development Co., Ltd. is a Chinese company and is wholly-owned by Jiuxin Management. 4. Zhejiang] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (File No. 333-171849) of China Jo-Jo Drugstores, Inc. and subsidiaries of our report dated June 29, 2011 relating to the consolidated financial statements, which appear in this Form 10-K. Marlton, New Jersey June 29, 2011] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (File No. 333-171849) of China Jo-Jo Drugstores, Inc. and subsidiaries of our report dated June 29, 2010 relating to the consolidated financial statements, which appear in this Form 10-K. Brea, California June 29, 2011] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Lei Liu, certify that: 1. I have reviewed this annual report on Form 10-K of China Jo-Jo Drugstores, Inc.; 2. Based on my knowledge, this 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] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Bennet P. Tchaikovsky, certify that: 1. I have reviewed this annual report on Form 10-K of China Jo-Jo Drugstores, Inc.; 2. Based on my knowledge, this 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] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company at the dates and for the periods indicated. Lei Liu Chief Executive Officer June 29, 2011] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Bennet P. Tchaikovsky Chief Financial Officer June 29, 2011]

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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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, (Nasdaq: DSWL) announced its financial results for the fiscalfourth quarter ended March 31, 2011. Netles for the fourth quarter ended March 31, 2011 were $16.0 million, a decrease of 4.1%mpared to netles of]

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SGOC [SGOCO] 6-K: (Original Filing)

[SGOCO GROUP, LTD. ANNOUNCES RECORD REVENUE FOR 2011 FIRST QUARTER Beijing, China – June 28, 2011 - SGOCO Group, Ltd. (NASDAQ: SGOC), (the “Company” or “SGOCO”), a company focused on building its own brands and retail distribution network in the Chinese flat panel display market, including monitors, TVs, and application specific products, today announced its unaudited operating results for the] [SGOCO Group, Ltd. Burnette Or President and Chief Executive Officer]

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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LONG [eLong,] S-8: EXPLANATORY NOTE * PART II INFORMATION REQUIRED IN

[EXPLANATORY NOTE * PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT Item3.orporation of Documents by Reference. (a) (b) Reports of Foreign Private Issuer on Form 6-K, filed on February18, 2011, February22, 2011, May20, 2011 and June13, 2011; (c) (d) * Due to a typographical error, the Prior Registration Statement listed the Ordinary Shares having par] [June29, 2011vid.Lamb@conyersdill.com Matter No: 875891 eLong, Dear Sirs, eLong, (thempany) Re : For the purpose of giving this opinion, we have examinedpies of the Registration Statement and the Plan. We haveso reviewed the third amended and restated memorandum ofsociation and the third amended and restated articles ofsociation of thempany,pies of (1)unanimous writtennsent of the board] [Consent of Independent Registered Public Accounting Firm Beijing, Peoples Republic of China c19027exv23w1.htm 3 EX-23.1]

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