[VIA EDGAR August 2, 2011 Jim B. Rosenberg, Senior Assistant Chief Accountant Mary Mast, Senior Staff Accountant Tabatha Akins, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 20, 2011 File No. 001-33751 Dear Mr. Rosenberg, Ms. Mast and Ms. Akins:]
[TAL Education to Hold Annual General Meeting on August 26, 2011 STYLE="font-family:Times New Roman" SIZE="2"> (Beijing August 2, 2011) TAL Education (NYSE:XRS) (TAL or thempany), a leading K-12 after-school tutoring services provider in China, today announced that it will hold its annual general meeting of shareholders at 42/F, Edinburgh Tower, The Landmark, 15 Queens Road]
[Ctrip Reports Second Quarter 2011 Financial Results Shanghai, China, August 1, 2011 Ctrip.com International, Ltd. (Nasdaq: CTRP), a leading travel service provider of hotel accommodations, airline tickets, packaged tours and corporate travel management in China, today announced its unaudited financial results for the quarter ended June 30, 2011. Highlights for the Second Quarter of 2011 Net revenues were]
[TAL Education to Hold Annual General Meeting on August 26, 2011 STYLE="font-family:Times New Roman" SIZE="2"> (Beijing August 2, 2011) TAL Education (NYSE:XRS) (TAL or thempany), a leading K-12 after-school tutoring services provider in China, today announced that it will hold its annual general meeting of shareholders at 42/F, Edinburgh Tower, The Landmark, 15 Queens Road]
[Ctrip Reports Second Quarter 2011 Financial Results Shanghai, China, August 1, 2011 Ctrip.com International, Ltd. (Nasdaq: CTRP), a leading travel service provider of hotel accommodations, airline tickets, packaged tours and corporate travel management in China, today announced its unaudited financial results for the quarter ended June 30, 2011. Highlights for the Second Quarter of 2011 Net revenues were]
[U.S. GAAP International Financial Reporting Standards issued by the International Accounting Standards Board Other Item18 STYLE="FONT-FAMILY:WINGDINGS"> No (1) Page INTRODUCTION 3 FINANCIAL STATEMENTS AND CURRENCY PRESENTATION 3 PARTI 3 TEM I IDENTITY OF DIRECTORS, SENIOR MANAGEMENT ANDVISORS 3 TEM I OFFER STATISTICS AND EXPECTED TIMETABLE 3 TEM I KEY INFORMATION] [STYLE="font-family:Times New Roman" SIZE="2"> STYLE="font-family:Times New Roman" SIZE="2"> I, FRANKI S. F. TSE, certify that: 1. I have reviewed this Annual Report on Form 20-F of Deswell Industries, 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] [STYLE="font-family:Times New Roman" SIZE="2"> STYLE="font-family:Times New Roman" SIZE="2"> I, HERMAN WONG, certify that: STYLE="font-family:Times New Roman" SIZE="2">1. I have reviewed this Annual Report on Form 20-F of Deswell Industries, 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] [STYLE="font-family:Times New Roman" SIZE="2"> 18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 STYLE="font-family:Times New Roman" SIZE="2"> STYLE="font-family:Times New Roman" SIZE="2">(2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Franki S. F. Tse, Chief Executive Officer] [STYLE="font-family:Times New Roman" SIZE="2"> Deswell Industries, We herebynsent to theorporation by reference in the Registration Statements on Form S-8 (File Nos. 333-110236, 333-130738, 333-147790 and 333-171314) of Deswell Industries, (thempany) of our reportsted August2, 2011, relating to thensolidated financial statements and the effectiveness of thempanys internalntrol over financial reporting, which appear in this Form 20-F.]
[PRESS RELEASE China BAK Reports Third Quarter Fiscal Year 2011 Financial Results Shenzhen, China August 2, 2011 Recent Achievements and Highlights In Q3 2011, the Company successfully achieved a turnaround in its cylindrical battery cells business During the third quarter of fiscal 2011, the Companys Tianjin subsidiary, BAK Tianjin received additional orders for high-power lithium battery cells used in]
[U.S. GAAP International Financial Reporting Standards issued by the International Accounting Standards Board Other Item18 STYLE="FONT-FAMILY:WINGDINGS"> No (1) Page INTRODUCTION 3 FINANCIAL STATEMENTS AND CURRENCY PRESENTATION 3 PARTI 3 TEM I IDENTITY OF DIRECTORS, SENIOR MANAGEMENT ANDVISORS 3 TEM I OFFER STATISTICS AND EXPECTED TIMETABLE 3 TEM I KEY INFORMATION] [STYLE="font-family:Times New Roman" SIZE="2"> STYLE="font-family:Times New Roman" SIZE="2"> I, FRANKI S. F. TSE, certify that: 1. I have reviewed this Annual Report on Form 20-F of Deswell Industries, 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] [STYLE="font-family:Times New Roman" SIZE="2"> STYLE="font-family:Times New Roman" SIZE="2"> I, HERMAN WONG, certify that: STYLE="font-family:Times New Roman" SIZE="2">1. I have reviewed this Annual Report on Form 20-F of Deswell Industries, 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] [STYLE="font-family:Times New Roman" SIZE="2"> 18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 STYLE="font-family:Times New Roman" SIZE="2"> STYLE="font-family:Times New Roman" SIZE="2">(2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Franki S. F. Tse, Chief Executive Officer] [STYLE="font-family:Times New Roman" SIZE="2"> Deswell Industries, We herebynsent to theorporation by reference in the Registration Statements on Form S-8 (File Nos. 333-110236, 333-130738, 333-147790 and 333-171314) of Deswell Industries, (thempany) of our reportsted August2, 2011, relating to thensolidated financial statements and the effectiveness of thempanys internalntrol over financial reporting, which appear in this Form 20-F.]
[PRESS RELEASE China BAK Reports Third Quarter Fiscal Year 2011 Financial Results Shenzhen, China August 2, 2011 Recent Achievements and Highlights In Q3 2011, the Company successfully achieved a turnaround in its cylindrical battery cells business During the third quarter of fiscal 2011, the Companys Tianjin subsidiary, BAK Tianjin received additional orders for high-power lithium battery cells used in]
[NOAHS LIMITED Tao Thomas Wu Chief Financial Officer NOAHS LIMITED ANNOUNCES FINANCIAL RESULTS FOR THE STYLE="font-family:Times New Roman" SIZE="2"> SECOND QUARTER OF 2011 SHANGHAI, CHINA August1, 2011 Noahs Limited (Noah or thempany) (NYSE: NOAH), the leading independent service provider focusing on distributing wealth management products to the high net worth population in China, today announced]
