GURE [GULF RESOURCES] CORRESP: Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 July 29, 2011 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Dear Mr. O’Brien: Form 10-K for the Fiscal Year Ended December 31, 2010 Item 1. Business, page 1 Our Corporate History, page 1 1. We note]