[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April 15, 2013 VIA EDGAR Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education Group (the Company) Form 20-F for the Fiscal Year Ended February 29, 2012 (the 2012 Form]
[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April 15, 2013 VIA EDGAR Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education Group (the Company) Form 20-F for the Fiscal Year Ended February 29, 2012 (the 2012 Form]
[MY Sells Shares in Huadian Fuxin We invested in Huadian Fuxins IPO last year to demonstrate our commitment to our strategic working relationship with Huadian Fuxin and its parent company, China Huadian Corporation, and continue to be excited about the potential opportunities for our companies to work together, said Chuanwei Zhang, Chairman and Chief Executive Officer of Ming Yang. The]
[MY Sells Shares in Huadian Fuxin We invested in Huadian Fuxins IPO last year to demonstrate our commitment to our strategic working relationship with Huadian Fuxin and its parent company, China Huadian Corporation, and continue to be excited about the potential opportunities for our companies to work together, said Chuanwei Zhang, Chairman and Chief Executive Officer of Ming Yang. The]
[FORM 10-K (Mark One) x December 31, 2012 For the fiscal year ended: Or ¨ For the transition period from ______________ to _______________ 001-34708 BIOSTAR PHARMACEUTICALS, INC. Maryland 20-8747899 (State or other jurisdiction of incorporation of origination) (I.R.S. Employer Identification Number) No. 588 Shiji Xi Avenue Xianyang, Shaanxi Province People’s Republic of China 712046 (Zip code) 86-29-33686638 (Former name, former] [Product Research and Development Agreement Party A: Shaanxi Aoxing Pharmaceutical Co. Ltd. Party B: Life Science Academy of Northwest University Party A and Party B reached the following R&D agreement regarding National Type I new medicine Danshensu Borneol Ester through friendly negotiation: 2. Project research progress: (1) Party B has finished the research of DBZ’s activity, technical, quality standard and] [Consent of Independent Registered Public Accounting Firm To the Board of Directors of Biostar Pharmaceuticals, Inc. We hereby consent to the incorporation by reference in the Registration Statement on Forms S-8 (No. 333-161598) and S-8 (No. 333-183387) of Biostar Pharmaceuticals, Inc. of our report dated April 11, 2013 relating to the consolidated financial statements, which appears in the Annual Report] [CONSENT OF INDEPENDENT REGISTERED ACCOUNTING FIRM To the Board of Directors of Biostar Pharmaceuticals, Inc. Mazars CPA Limited Mazars CPA Limited Certified Public Accountants Hong Kong April 11, 2013 EX-23.2 4 ex23-2.htm] [CERTIFICATION I, Ronghua Wang, certify that: 1. I have reviewed this annual 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 statements were made, not misleading with respect to the period] [CERTIFICATION I, Qinghua Liu, certify that: 1. I have reviewed this annual 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 statements were made, not misleading with respect to the period] [CERTIFICATION (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Dated: April 15, 2013 Ronghua Wang Chief Executive Officer EX-32.1 7 ex32-1.htm] [CERTIFICATION (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Dated: April 15, 2013 Qinghua Liu Interim Chief Financial Officer (principal financial officer) EX-32.2 8 ex32-2.htm]
[FORM 10-K (Mark One) x December 31, 2012 For the fiscal year ended: Or ¨ For the transition period from ______________ to _______________ 001-34708 BIOSTAR PHARMACEUTICALS, INC. Maryland 20-8747899 (State or other jurisdiction of incorporation of origination) (I.R.S. Employer Identification Number) No. 588 Shiji Xi Avenue Xianyang, Shaanxi Province People’s Republic of China 712046 (Zip code) 86-29-33686638 (Former name, former] [Product Research and Development Agreement Party A: Shaanxi Aoxing Pharmaceutical Co. Ltd. Party B: Life Science Academy of Northwest University Party A and Party B reached the following R&D agreement regarding National Type I new medicine Danshensu Borneol Ester through friendly negotiation: 2. Project research progress: (1) Party B has finished the research of DBZ’s activity, technical, quality standard and] [Consent of Independent Registered Public Accounting Firm To the Board of Directors of Biostar Pharmaceuticals, Inc. We hereby consent to the incorporation by reference in the Registration Statement on Forms S-8 (No. 333-161598) and S-8 (No. 333-183387) of Biostar Pharmaceuticals, Inc. of our report dated April 11, 2013 relating to the consolidated financial statements, which appears in the Annual Report] [CONSENT OF INDEPENDENT REGISTERED ACCOUNTING FIRM To the Board of Directors of Biostar Pharmaceuticals, Inc. Mazars CPA Limited Mazars CPA Limited Certified Public Accountants Hong Kong April 11, 2013 EX-23.2 4 ex23-2.htm] [CERTIFICATION I, Ronghua Wang, certify that: 1. I have reviewed this annual 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 statements were made, not misleading with respect to the period] [CERTIFICATION I, Qinghua Liu, certify that: 1. I have reviewed this annual 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 statements were made, not misleading with respect to the period] [CERTIFICATION (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Dated: April 15, 2013 Ronghua Wang Chief Executive Officer EX-32.1 7 ex32-1.htm] [CERTIFICATION (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Dated: April 15, 2013 Qinghua Liu Interim Chief Financial Officer (principal financial officer) EX-32.2 8 ex32-2.htm]
[S £ Yes S £ Yes £ S £ £ £ S Large Accelerated Filer £ S Yes DOCUMENTS INCORPORATED BY REFERENCE TABLE OF CONTENTS PART I] [Subsidiaries China Net Online Media Group Limited, a British Virgin Islands company. CNET Online Technology Limited, a Hong Kong company. Rise King Century Technology Development (Beijing) Co., Ltd., a wholly foreign-owned enterprise (“WOFE”), established in the People’s Republic of China (the “PRC”). Through a series of contractual agreements between the WFOE and Business Opportunity Online (as defined below), Beijing CNET] [INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT We consent to the incorporation by reference in the Registration Statement of ChinaNet Online Holdings, Inc. (the “Company”) on Form S-8 (file No. 333-178269) of our report dated April 15, 2013, llp Marcum Bernstein & Pinchuk LLP New York, New York April 15, 2013] [(1) I have reviewed this Annual Report on Form 10-K of ChinaNet Online Holdings, 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, in light of the circumstances under which] [(1) I have reviewed this Annual Report on Form 10-K of ChinaNet Online Holdings, 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, in light of the circumstances under which] [As Adopted Sarbanes - Oxley Act of 2002 (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. April 15, 2013 April 15, 2013]
[S £ Yes S £ Yes £ S £ £ £ S Large Accelerated Filer £ S Yes DOCUMENTS INCORPORATED BY REFERENCE TABLE OF CONTENTS PART I] [Subsidiaries China Net Online Media Group Limited, a British Virgin Islands company. CNET Online Technology Limited, a Hong Kong company. Rise King Century Technology Development (Beijing) Co., Ltd., a wholly foreign-owned enterprise (“WOFE”), established in the People’s Republic of China (the “PRC”). Through a series of contractual agreements between the WFOE and Business Opportunity Online (as defined below), Beijing CNET] [INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT We consent to the incorporation by reference in the Registration Statement of ChinaNet Online Holdings, Inc. (the “Company”) on Form S-8 (file No. 333-178269) of our report dated April 15, 2013, llp Marcum Bernstein & Pinchuk LLP New York, New York April 15, 2013] [(1) I have reviewed this Annual Report on Form 10-K of ChinaNet Online Holdings, 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, in light of the circumstances under which] [(1) I have reviewed this Annual Report on Form 10-K of ChinaNet Online Holdings, 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, in light of the circumstances under which] [As Adopted Sarbanes - Oxley Act of 2002 (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. April 15, 2013 April 15, 2013]
