JFC [JPMORGAN CHINA REGION FUND,] CORRESP: (Original Filing)

[[DECHERT, LLP LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, Inc. (the “Fund”) Preliminary Proxy Statement on Schedule 14A Dear Mr. Bartz: This letter responds to comments you provided via telephone on]

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JFC [JPMORGAN CHINA REGION FUND,] CORRESP: [DECHERT, LLP LETTERHEAD] April 5, 2012 VIA EDGAR

[[DECHERT, LLP LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, Inc. (the “Fund”) Preliminary Proxy Statement on Schedule 14A Dear Mr. Bartz: This letter responds to comments you provided via telephone on]

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JFC [JPMORGAN CHINA REGION FUND,] CORRESP: (Original Filing)

[[DECHERT, LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, (the Fund) Preliminary Proxy Statement onhedule 14A Dear Mr. Bartz: This letter responds tomments you provided via telephone]

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JFC [JPMORGAN CHINA REGION FUND,] CORRESP: [DECHERT, LETTERHEAD] April 5, 2012 VIA EDGAR Mr.

[[DECHERT, LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, (the Fund) Preliminary Proxy Statement onhedule 14A Dear Mr. Bartz: This letter responds tomments you provided via telephone]

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EGT [Entertainment Gaming Asia] 8-K: (Original Filing)

[MACHINES OPERATION AND PARTICIPATION AGREEMENT on 2 This AGREEMENT is entered into nd April 2012 and executed by and between: ELIXIR GAMING TECHNOLOGIES (CAMBODIA) CO., LIMITED, “EGT a Cambodian private limited company incorporated under the laws of the Kingdom of Cambodia under the number Co. 4497/08E on January 18, 2008, having its registered address at Suite No. 8 & 9,] [CONTACTS: Entertainment Gaming Asia Inc. Traci Mangini tracimangini@EGT-Group.com 312/867-0848 ENTERTAINMENT GAMING ASIA ANNOUNCES PLANS TO DEVELOP AND OPERATE A SLOT HALL IN POIPET NEAR THE CAMBODIA-THAILAND BORDER - New Strategic Project Expected to Contribute to Near-Term Earnings and Deepen Footprint in the Indo-China Gaming Market - Hong Kong — April 2, 2012 — Entertainment Gaming Asia Inc. (NYSE Amex: EGT)] [ENTERTAINMENT GAMING ASIA INC. Nevada 001-32161 91-1696010 (State or Other Jurisdiction of (I.R.S. Employer Identification Unit 3705, 37/F, The Centrium 60 Wyndham Street Central, Hong Kong + 852-3151-3800 Not Applicable (Former name or former address, if changed since last report) o o o o]

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LEDS [SemiLEDs] 8-K: (Original Filing)

[SemiLEDs Reports Second Quarter of Fiscal Year 201 2 Financial Results Hsinchu, Taiwan (April 5, 2012) — SemiLEDs Corporation (NASDAQ: LEDS), a developer and manufacturer of LED chips and LED components, today announced its financial results for the second quarter of fiscal year 201 2 , ended February 29 , 2012. Revenue for the second quarter of fiscal 2012 was] []

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EGT [Entertainment Gaming Asia] 8-K: MACHINES OPERATION AND PARTICIPATION AGREEMENT on 2 This

[MACHINES OPERATION AND PARTICIPATION AGREEMENT on 2 This AGREEMENT is entered into nd April 2012 and executed by and between: ELIXIR GAMING TECHNOLOGIES (CAMBODIA) CO., LIMITED, “EGT a Cambodian private limited company incorporated under the laws of the Kingdom of Cambodia under the number Co. 4497/08E on January 18, 2008, having its registered address at Suite No. 8 & 9,] [CONTACTS: Entertainment Gaming Asia Inc. Traci Mangini tracimangini@EGT-Group.com 312/867-0848 ENTERTAINMENT GAMING ASIA ANNOUNCES PLANS TO DEVELOP AND OPERATE A SLOT HALL IN POIPET NEAR THE CAMBODIA-THAILAND BORDER - New Strategic Project Expected to Contribute to Near-Term Earnings and Deepen Footprint in the Indo-China Gaming Market - Hong Kong — April 2, 2012 — Entertainment Gaming Asia Inc. (NYSE Amex: EGT)] [ENTERTAINMENT GAMING ASIA INC. Nevada 001-32161 91-1696010 (State or Other Jurisdiction of (I.R.S. Employer Identification Unit 3705, 37/F, The Centrium 60 Wyndham Street Central, Hong Kong + 852-3151-3800 Not Applicable (Former name or former address, if changed since last report) o o o o]

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GSI [GENERAL STEEL] 8-K: (Original Filing)

[£ £ £ £ Item 3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing. In accordance with NYSE procedures, the Company has six months from the receipt of the notice on March 30, 2012 to cure this deficiency. The Company can regain compliance at any time during the six-month cure period if]

GSI [GENERAL STEEL] 8-K: £ £ £ £ Item 3.01. Notice of

[£ £ £ £ Item 3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing. In accordance with NYSE procedures, the Company has six months from the receipt of the notice on March 30, 2012 to cure this deficiency. The Company can regain compliance at any time during the six-month cure period if]

GSI [GENERAL STEEL] CORRESP: (Original Filing)

[April 5, 2012 Via E-mail EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 10, 2011 File No. 1-33717 Ladies and Gentlemen: This letter from General Steel Holdings, Inc. (hereinafter “we” or the]

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