[* The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed]
[SKY-MOBI LIMITED Carl Yeung Chief Financial Officer]
[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 November 17, 2011 VIA EDGAR Division ofrporation Finance 100 F Street, NE Mail Stop: 3561 Attention:Jim B. Rosenberg, Seniorsistant Chief Accountant Re: China Pharmas, Form 10-K for the Fiscal Year Ended December 31, 2010]
[* The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed]
[SKY-MOBI LIMITED Carl Yeung Chief Financial Officer]
[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]
