[UTStarcom Holdings Corp. Level 6, 28 Hennessy Road, Admiralty, Hong Kong October 21, 2014 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Gregory Dundas, Attorney-Advisor Ms. Kathryn Jacobson, Senior Staff Accountant Re: UTStarcom Holdings Corp. (the Company) Form 20-F for the year ended December 31, 2013 Filed April 18, 2014 File No. 001-35216 Dear Mr. Spirgel, Mr. Dundas, Ms. Jacobson]
[Execution Version FIRST AMENDMENT TO AGREEMENT AND PLAN OF MERGER Amendment Parent Merger Sub Company This FIRST AMENDMENT TO AGREEMENT AND PLAN OF MERGER (this “ WITNESSETH: Agreement WHEREAS, Parent, Merger Sub, and the Company are parties to an Agreement and Plan of Merger dated as of December 2, 2013 (the “ WHEREAS, the parties desire to amend certain provisions] [Execution Version FIRST AMENDMENT TO LIMITED GUARANTY Amendment Guarantor Guaranteed Party This FIRST AMENDMENT TO LIMITED GUARANTY (this “ WITNESSETH: Limited Guaranty WHEREAS, the Guarantor issued a Limited Guaranty to the Guaranteed Party, dated as of December 2, 2013 (the “ WHEREAS, the Guarantor and the Guaranteed Party desire to amend the Limited Guaranty as set forth herein; and WHEREAS,] []
[FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 FOR AMERICAN DEPOSITARY SHARES EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS VIPSHOP HOLDINGS LIMITED (Exact name of issuer of deposited securities as specified in its charter) N/A Cayman Islands (Jurisdiction of incorporation or organization of issuer) DEUTSCHE BANK TRUST COMPANY AMERICAS ) (Exact name of depositary as specified in its charter 60] [ARTICLE II AMENDMENTS TO DEPOSIT AGREEMENT SECTION 2.01. SECTION 2.02. SECTION 2.03. ARTICLE III AMENDMENTS TO THE FORM OF RECEIPT SECTION 3.01. 2 ARTICLE IV SECTION 4.01. 3 Section 4.02 ARTICLE V MISCELLANEOUS Section 5.01 Effective Date] [Ziegler, Ziegler & Associates LLP Counselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 October 21, 2014 Deutsche Bank Trust Company Americas, as Depositary 60 Wall Street New York, New York 10005 American Depositary Shares evidenced by American Depositary Receipts for deposited Class A ordinary shares Vipshop Holdings Limited Dear Sirs:] [Certification under Rule 466 The depositary, Deutsche Bank Trust Company Americas, represents and certifies the following: (1) That it previously had filed a registration statement on Form F-6 (Vipshop Holdings Limited 333-180029) that the Commission declared effective, with terms of deposit identical to the terms of deposit of this registration statement. (2) That its ability to designate the date and]
[FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 FOR AMERICAN DEPOSITARY SHARES EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS VIPSHOP HOLDINGS LIMITED (Exact name of issuer of deposited securities as specified in its charter) N/A Cayman Islands (Jurisdiction of incorporation or organization of issuer) DEUTSCHE BANK TRUST COMPANY AMERICAS ) (Exact name of depositary as specified in its charter 60] [ARTICLE II AMENDMENTS TO DEPOSIT AGREEMENT SECTION 2.01. SECTION 2.02. SECTION 2.03. ARTICLE III AMENDMENTS TO THE FORM OF RECEIPT SECTION 3.01. 2 ARTICLE IV SECTION 4.01. 3 Section 4.02 ARTICLE V MISCELLANEOUS Section 5.01 Effective Date] [Ziegler, Ziegler & Associates LLP Counselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 October 21, 2014 Deutsche Bank Trust Company Americas, as Depositary 60 Wall Street New York, New York 10005 American Depositary Shares evidenced by American Depositary Receipts for deposited Class A ordinary shares Vipshop Holdings Limited Dear Sirs:] [Certification under Rule 466 The depositary, Deutsche Bank Trust Company Americas, represents and certifies the following: (1) That it previously had filed a registration statement on Form F-6 (Vipshop Holdings Limited 333-180029) that the Commission declared effective, with terms of deposit identical to the terms of deposit of this registration statement. (2) That its ability to designate the date and]
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[China Gerui Advanced Materials Group Limited 1 Shuanghu Development Zone Xinzheng City Zhengzhou, China 451191 Tel: (86)-371-62568634 October 21, 2014 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Terence O’ Brien Re: China Gerui Advanced Materials Group Limited Form 20-F for Fiscal Year Ended December 31, 2013 Filed April 30, 2014 File No. 1-34532 Dear Mr.]
[Execution Version FIRST AMENDMENT TO LIMITED GUARANTY Amendment Guarantor Guaranteed Party This FIRST AMENDMENT TO LIMITED GUARANTY (this “ WITNESSETH: Limited Guaranty WHEREAS, the Guarantor issued a Limited Guaranty to the Guaranteed Party, dated as of December 2, 2013 (the “ WHEREAS, the Guarantor and the Guaranteed Party desire to amend the Limited Guaranty as set forth herein; and WHEREAS,] [Execution Version FIRST AMENDMENT TO AGREEMENT AND PLAN OF MERGER Amendment Parent Merger Sub Company This FIRST AMENDMENT TO AGREEMENT AND PLAN OF MERGER (this “ WITNESSETH: Agreement WHEREAS, Parent, Merger Sub, and the Company are parties to an Agreement and Plan of Merger dated as of December 2, 2013 (the “ WHEREAS, the parties desire to amend certain provisions] []
[China Gerui Advanced Materials Group Limited 1 Shuanghu Development Zone Xinzheng City Zhengzhou, China 451191 Tel: (86)-371-62568634 October 21, 2014 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Terence O’ Brien Re: China Gerui Advanced Materials Group Limited Form 20-F for Fiscal Year Ended December 31, 2013 Filed April 30, 2014 File No. 1-34532 Dear Mr.]
[Execution Version FIRST AMENDMENT TO LIMITED GUARANTY Amendment Guarantor Guaranteed Party This FIRST AMENDMENT TO LIMITED GUARANTY (this “ WITNESSETH: Limited Guaranty WHEREAS, the Guarantor issued a Limited Guaranty to the Guaranteed Party, dated as of December 2, 2013 (the “ WHEREAS, the Guarantor and the Guaranteed Party desire to amend the Limited Guaranty as set forth herein; and WHEREAS,] [Execution Version FIRST AMENDMENT TO AGREEMENT AND PLAN OF MERGER Amendment Parent Merger Sub Company This FIRST AMENDMENT TO AGREEMENT AND PLAN OF MERGER (this “ WITNESSETH: Agreement WHEREAS, Parent, Merger Sub, and the Company are parties to an Agreement and Plan of Merger dated as of December 2, 2013 (the “ WHEREAS, the parties desire to amend certain provisions] []
