GURE [GULF RESOURCES] CORRESP: (Original Filing)
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 November 17, 2011 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. File No. 1-34499 December 31, 2010 Form 10-K Filed March 16, 2011 Definitive Proxy Statement on Schedule 14A Filed April 29, 2011 March 31, 2011 Form]