[March 21, 2012 John Hartz Senior Assistant Chief Accountant 100 F Street, N.E. RE: Fuwei Films (Holdings) Co., Ltd. Form 20-F for the Year Ended December 31, 2010 Filed March 25, 2011 Form 20-F/A for the Year Ended December 31, 2010 Filed December 2, 2011 Response dated February 7, 2012 File No. 1-33176 Dear Mr. Hartz: Company Response Letter Staff]
[FORM 8-K CURRENT REPORT Date of Report (Date of Earliest event Reported): March 21, 2012 CHINA BIOLOGIC PRODUCTS, INC. Delaware 001-34566 75-2308816 (State or other jurisdiction of (Commission File No.) (IRS Employer ID No.) incorporation or organization) 18th Floor, Jialong International Building, (+86) 10-6598-3111 _______________________________________________ see Item 8.01. Other Events. CHINA BIOLOGIC PRODUCTS, INC. Chao Ming Zhao Chief Executive Officer]
[Cayman Islands (Jurisdiction of incorporation or organization) No. 387 Dongming Road Weifang Shandong People’s Republic of China, Postal Code: 261061 Lysander Lee] [I, Xiaoan He, certify that: 1. 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this annual report;] [CERTIFICATION BY PRINCIPAL FINANCIAL OFFICER I, Xiuyong Zhang, certify that: 1. 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period] [(1) (2) The information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the Company. March 21, 2012 Xiaoan He Chief Executive Officer Xiuyong Zhang Xiuyong Zhang Chief Financial Officer]
[FORM 8-K CURRENT REPORT Date of Report (Date of Earliest event Reported): March 21, 2012 CHINA BIOLOGIC PRODUCTS, INC. Delaware 001-34566 75-2308816 (State or other jurisdiction of (Commission File No.) (IRS Employer ID No.) incorporation or organization) 18th Floor, Jialong International Building, (+86) 10-6598-3111 _______________________________________________ see Item 8.01. Other Events. CHINA BIOLOGIC PRODUCTS, INC. Chao Ming Zhao Chief Executive Officer]
[TAOMEE HOLDINGS LIMITED Paul Keung Chief Financial Officer 2]
[Cayman Islands (Jurisdiction of incorporation or organization) No. 387 Dongming Road Weifang Shandong People’s Republic of China, Postal Code: 261061 Lysander Lee] [I, Xiaoan He, certify that: 1. 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this annual report;] [CERTIFICATION BY PRINCIPAL FINANCIAL OFFICER I, Xiuyong Zhang, certify that: 1. 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period] [(1) (2) The information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the Company. March 21, 2012 Xiaoan He Chief Executive Officer Xiuyong Zhang Xiuyong Zhang Chief Financial Officer]
[March 21, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel, Assistant Director Reid Hooper, Attorney-Advisor Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011; Filed June 15, 2011 File No. 1-33910 Dear Mr. Hooper: We have received the Staffs comment letter dated March 9, 2012 concerning the above referenced Form]
[TAOMEE HOLDINGS LIMITED Paul Keung Chief Financial Officer 2]
[.FormData {color: blue; background-color: white; font-size: small; font-family: Times, serif} .SmallFormData {color: blue; background-color: white; font-size: x-small; font-family: Times, serif} .FootnoteData {color: green; background-color: white; font-size: x-small; font-family: Times, serif} .FormText {font-size: x-small; font-family: arial, helvetica, sans-serif} .SmallFormText {font-size: xx-small; font-family: arial, helvetica, sans-serif} .FormTitle {font-size: medium; font-family: arial, helvetica, sans-serif; font-weight: bold} .FormName {font-size: large; font-family: arial, helvetica, sans-serif;]
[March 21, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel, Assistant Director Reid Hooper, Attorney-Advisor Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011; Filed June 15, 2011 File No. 1-33910 Dear Mr. Hooper: We have received the Staffs comment letter dated March 9, 2012 concerning the above referenced Form]
