[Qixiang Sun, Esq. April 1, 2013 VIA EDGAR Ms. Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for the Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for the Quarterly Period Ended December 31, 2012 Filed February 14, 2013 File No. 001-32898 Dear Ms. Bennett: Comment Letter Staff Company Reference is made to the letter,]
[FORM 10-K (Mark One) December 31, 2012 For the fiscal year ended: For the transition period from ____________to _____________ Commission File No. 001-34812 THT HEAT TRANSFER TECHNOLOGY, INC. Nevada 20-5463509 (State or other jurisdiction of incorporation or (I.R.S. Employer Identification No.) organization) Peoples Republic of China THT Industrial Park 86-434-3265241 Title of each class Name of each exchange on which] [Beijing Juyuan Hanyang Heat Exchange Equipment Co. Ltd. Share Transfer Agreement Transferor: Hanyang International GmbH Transferee: Siping City Juyuan Hanyang Plate Heat Exchanger Co. Ltd. Beijing Juyuan Hanyang Heat Exchange Equipment Co. Ltd. (the "Joint Venture") is a Sino-foreign joint venture between Siping City Juyuan Hanyang Plate Heat Exchanger Co. Ltd. (75% ownership) and Hanyang International GmbH (25% ownership) with] [CERTIFICATIONS I, Guohong Zhao, certify that: 1. I have reviewed this annual report on Form 10-K of THT Heat Transfer Technology, Inc.; 2. Based on my knowledge, this 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] [CERTIFICATIONS I, Zhigang Xu, certify that: 1. I have reviewed this annual report on Form 10-K of THT Heat Transfer Technology, Inc.; 2. Based on my knowledge, this 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] [OF THE SARBANES-OXLEY ACT OF 2002 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. Guohong Zhao Chief Executive Officer] [OF THE SARBANES-OXLEY ACT OF 2002 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. Zhigang Xu Chief Financial Officer (Principal Financial and Accounting Officer)]
[PART III NARRATIVE State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof,uld not be filed within the prescribed time period. PART IV OTHER INFORMATION (1) Name and telephone number of person tontact in regard to this notification]
[Qixiang Sun, Esq. April 1, 2013 VIA EDGAR Ms. Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for the Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for the Quarterly Period Ended December 31, 2012 Filed February 14, 2013 File No. 001-32898 Dear Ms. Bennett: Comment Letter Staff Company Reference is made to the letter,]
[] [EFPRotenberg.com Certified Public Accountants | 280 Kenneth Drive, Suite 100 | Rochester, New York 14623 | 585.427.8900 | Consent of Independent Registered Public Accounting Firm We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 of SORL Auto Parts, Inc. of our report dated April 1, 2013 relating to the consolidated financial statements, which appear] [SARBANES-OXLEY SECTION 302(A) CERTIFICATION I, Xiao Ping Zhang, certify that: (1) I have reviewed this annual report on Form 10-K of SORL Auto Parts, Inc.; (2) Based on my knowledge, this 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] [SARBANES-OXLEY SECTION 302(A) CERTIFICATION I, Zong Yun Zhou, certify that: (1) I have reviewed this annual report on Form 10-K of SORL Auto Parts, Inc.; (2) Based on my knowledge, this 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] [(1) (2) Dated this 1st day of April, 2013 Xiao Ping Zhang Zong Yun Zhou Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer) EX-32 5 v337422_ex32.htm EXHBIIT 32]
[PART III NARRATIVE State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof,uld not be filed within the prescribed time period. PART IV OTHER INFORMATION (1) Name and telephone number of person tontact in regard to this notification]
[FORM 8-K CURRENT REPORT Date of report (Date of earliest event reported): April 1, 2013 (March 29, 2013) CHINA JO-JO DRUGSTORES, INC. Nevada 001-34711 98-0557852 (State or other jurisdiction of incorporation) (Commission File No.) (IRS Employer Identification No.) Room 507-513, 5th Floor, A Building, Meidu Plaza Gongshu District, Hangzhou, Zhejiang Province People’s Republic of China (Zip Code) +86 (571) 88077078]
[TABLE OF CONTENT PART I ITEM 1 BUSINESS ITEM 1A RISK FACTORS ITEM 1B UNRESOLVED STAFF COMMENTS ITEM 2 PROPERTIES ITEM 3 LEGAL PROCEEDINGS ITEM 4 MINE SAFETY DISCLOSURES PART II ITEM 5 ITEM 6 SELECTED FINANCIAL DATA ITEM 7 MANAGEMENT DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS ITEM 7A] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Dexter Fong, having an address at ___________________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Michael Marks, having an address at _____________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Yusheng Lin, having an address at ________________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Suiyin Gao, having an address at _____________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT th 13 THIS SERICE AGREEMENT (“Agreement”) is entered into as of the WHEREAS, the Company recognizes the unique qualifications and contributions of the Director and desires to secure the services of the Director on the terms and conditions set forth herein; and WHEREAS, the Director is prepared to commit to such services in return for specific arrangements on] [List of Subsidiaries Wayfast Holdings Limited (British Virgin Island) Gracemind Holdings Limited (British Virgin Island) Man State Holdings Limited (British Virgin Island) Clever Advance Limited (Hong Kong, China) Treasure Asia Holdings Limited (Hong Kong, China) Success Hill Limited (Hong Kong, China) Xi’an Tsining Housing Development Co., Ltd. (Xi’an, China) Xi’an New Land Development Co., Ltd. (Xi’an, China) Puhua (Xi’an) Real] [Consent of Independent Registered Public Accounting Firm We consent to the inclusion in this Annual Report on Form 10-K of our report dated April 1, 2013 on our audits of the consolidated balance sheets of China Housing & Land Development, Inc. as at December 31, 2012 and 2011 and the related consolidated statements of income and comprehensive income, shareholders’ equity] [CERTIFICATION I, Xiaohong Feng, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2012; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [CERTIFICATION I, Cangsang Huang, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2012; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [i. ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Xiaohong Feng Chief Executive] [i. ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Cangsang Huang Chief Financial]
[Ku6 Media Announces Management Change Ku6 Media Company UGC Beijing, China (April 1, 2013) - Ku6 Media Co., Ltd. ( We are very excited to have Kelvin and Jian join our management team, leading our efforts around building the Companys video services on the basis of cloud infrastructure. Mr. Jeff Shi, Chief Executive Officer of Ku6 Media, said. Kelvin and]
[TABLE OF CONTENT PART I ITEM 1 BUSINESS ITEM 1A RISK FACTORS ITEM 1B UNRESOLVED STAFF COMMENTS ITEM 2 PROPERTIES ITEM 3 LEGAL PROCEEDINGS ITEM 4 MINE SAFETY DISCLOSURES PART II ITEM 5 ITEM 6 SELECTED FINANCIAL DATA ITEM 7 MANAGEMENT DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS ITEM 7A] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Dexter Fong, having an address at ___________________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Michael Marks, having an address at _____________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Yusheng Lin, having an address at ________________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Suiyin Gao, having an address at _____________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT th 13 THIS SERICE AGREEMENT (“Agreement”) is entered into as of the WHEREAS, the Company recognizes the unique qualifications and contributions of the Director and desires to secure the services of the Director on the terms and conditions set forth herein; and WHEREAS, the Director is prepared to commit to such services in return for specific arrangements on] [List of Subsidiaries Wayfast Holdings Limited (British Virgin Island) Gracemind Holdings Limited (British Virgin Island) Man State Holdings Limited (British Virgin Island) Clever Advance Limited (Hong Kong, China) Treasure Asia Holdings Limited (Hong Kong, China) Success Hill Limited (Hong Kong, China) Xi’an Tsining Housing Development Co., Ltd. (Xi’an, China) Xi’an New Land Development Co., Ltd. (Xi’an, China) Puhua (Xi’an) Real] [Consent of Independent Registered Public Accounting Firm We consent to the inclusion in this Annual Report on Form 10-K of our report dated April 1, 2013 on our audits of the consolidated balance sheets of China Housing & Land Development, Inc. as at December 31, 2012 and 2011 and the related consolidated statements of income and comprehensive income, shareholders’ equity] [CERTIFICATION I, Xiaohong Feng, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2012; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [CERTIFICATION I, Cangsang Huang, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2012; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [i. ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Xiaohong Feng Chief Executive] [i. ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Cangsang Huang Chief Financial]
