[January 13, 2012 Mr. Andrew D. Mew Accounting Branch Chief Division of Corporation Finance Re: Acorn International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 27, 2011 File No. 1-33429 Dear Mr. Mew: Acorn Company Comment Letter Form 20-F Commission On behalf of Acorn International, Inc. ( Staff For your convenience, we have reproduced the]
[CHINA FINANCE ONLINE CO. LIMITED 9th Floor of Tower C, Corporate Square NO.35 Financial Street, Xicheng District Beijing 100033, China January 13, 2012 VIA EDGAR AND FACSIMILE Mr. Patrick Gilmore Accounting Branch Chief 100 F Street, N.E. RE China Finance Online Co. Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed May 31, 2011 File No. 000-50975]
[January 13, 2012 Mr. Andrew D. Mew Accounting Branch Chief Division of Corporation Finance Re: Acorn International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 27, 2011 File No. 1-33429 Dear Mr. Mew: Acorn Company Comment Letter Form 20-F Commission On behalf of Acorn International, Inc. ( Staff For your convenience, we have reproduced the]
[CHINA SUNERGY ANNOUNCES APPOINTMENT OF CHIEF FINANCIAL OFFICER NANJING, China, January 12, 2012, China Sunergy Co., Ltd. (NASDAQ: CSUN) (“China Sunergy” or the “Company”), a specialized solar cell and module manufacturer, announced today that Mr. Chen has been the acting CFO of the Company since November 2010. From 2003 to October 2010, Mr. Chen worked in China Electric Equipment Group]
[SkyPeople Fruit Juice, Inc. 16F, National Bank Tower, No. 2 Gaoxin 1st Road, Xi’an, China 710075 Via EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Re: Mr. Ethan Horowitz, Branch Chief Ms. Shannon Buskirk, Staff Member SkyPeople Fruit Juice, Inc. Form 8-K filed on December 30, 2011 (File No. 001-34502) Dear Mr. Horowitz and Ms. Buskirk: The Company]
[CHINA SUNERGY ANNOUNCES APPOINTMENT OF CHIEF FINANCIAL OFFICER NANJING, China, January 12, 2012, China Sunergy Co., Ltd. (NASDAQ: CSUN) (“China Sunergy” or the “Company”), a specialized solar cell and module manufacturer, announced today that Mr. Chen has been the acting CFO of the Company since November 2010. From 2003 to October 2010, Mr. Chen worked in China Electric Equipment Group]
[BDO Tel: +852 2218 8288 Fax: +852 2815 2239 www.bdo.com.hk th 25 111 Connaught Road Central Hong Kong 100 F Street N.E. January 13, 2012 Our ref: 074238/ah1211/1301 Dear Sirs: RE: SKYPEOPLE FRUIT JUICE, INC. We have been furnished with a copy of the response to Item 4.01 of the Amendment to Form 8-K for the event that occurred on] [FORM 8-K/A (Amendment No. 1 to Form 8-K) CURRENT REPORT Date of Report (Date of earliest event reported): December 23, 2011 SkyPeople Fruit Juice, Inc. Florida 001-34502 98-0222013 (State or other jurisdiction of incorporation) (IRS Employer Identification No.) 16F, National Development Bank Tower, No. 2, Gaoxin 1st Road, Xi’an, China 710075 (Zip code) 86-29-88377216]
[Item 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers’ Compensatory Arrangements of Certain Officers (b)(c) Wen Tong, the Chief Financial Officer of Andatee China Marine Fuel Services Corporation (the “Company”), tendered his resignation as the Company’s CFO effective January 12, 2012. Wen Tong’s departure was not due to any disagreement with the Company, but]
