ATAI [ATA] SC 13G/A: (Original Filing)
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CNR [CHINA METRO-RURAL] CORRESP: (Original Filing)
[Reed Smith LLP 599 Lexington Avenue New York, NY 10022-7650 +1 212 521 5400 Fax +1 212 521 5450 reedsmith.com Gerard S. DiFiore Direct Phone: +1 212 549 0396 Email: gdifiore@reedsmith.com January 22, 2013 Our Ref: AL\CT\372080.00001 100 F Street, N.E. USA Attn.: Ms. Jennifer Gowetski (Senior Counsel) Dear Ms. Gowetski: RE: China Metro-Rural Holdings Limited Registration Statement on Form]
CNR [CHINA METRO-RURAL] CORRESP: Reed Smith LLP 599 Lexington Avenue New York,
[Reed Smith LLP 599 Lexington Avenue New York, NY 10022-7650 +1 212 521 5400 Fax +1 212 521 5450 reedsmith.com Gerard S. DiFiore Direct Phone: +1 212 549 0396 Email: gdifiore@reedsmith.com January 22, 2013 Our Ref: AL\CT\372080.00001 100 F Street, N.E. USA Attn.: Ms. Jennifer Gowetski (Senior Counsel) Dear Ms. Gowetski: RE: China Metro-Rural Holdings Limited Registration Statement on Form]
