CNTF [China Techfaith Wireless Communication Technology] F-3/A:

[] [Our ref VZL\611552\4071177v3 Direct +852 2971 3095 Email valerie.law@maplesandcalder.com China Techfaith Wireless Communication Technology Limited 14 December 2010 Dear Sir China Techfaith Wireless Communication Technology Limited Company Registration Statement Commission Act Ordinary Shares ADSs We act as Cayman Islands counsel for China Techfaith Wireless Communication Technology Limited (the “ 1 DOCUMENTS REVIEWED Documents We have reviewed originals, copies, drafts or] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the Amendment No. 1 to Registration Statement (Registration No. 333-169667) on Form F-3 of our reports dated May 19, 2010, relating to the consolidated financial statements and related financial statement schedule of China Techfaith Wireless Communication Technology Limited, its subsidiaries and variable interest entities (collectively]

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KGJI [KINGOLD JEWELRY] CORRESP: (Original Filing)

[December 14, 2010 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Registration Statement on Form S-1 File No. 333-167626 VIA FACSIMILE & EDGAR Dear Mr. Owings: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: December 6, 2010 (ii) Dates of]

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KGJI [KINGOLD JEWELRY] CORRESP: December 14, 2010 100 F Street Attention: H.

[December 14, 2010 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Registration Statement on Form S-1 File No. 333-167626 VIA FACSIMILE & EDGAR Dear Mr. Owings: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: December 6, 2010 (ii) Dates of]

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KGJI [KINGOLD JEWELRY] CORRESP: (Original Filing)

[VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]

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KGJI [KINGOLD JEWELRY] CORRESP: (Original Filing)

[LLP (US) DLA Piper 1251 Avenue of the Americas, 27th Floor New York, New York 10020-1104 www.dlapiper.com Yvan-Claude Pierre yvan-claude.pierre@dlapiper.com T F December 9, 2010 VIA EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Accreditation from the China Gold Association Dear Mr. Owings: Company Accreditation Association Offering 1 1]

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GAME [Shanda Games] 6-K: (Original Filing)

[Shanda Games Reports Third Quarter 2010 Unaudited Results Shanghai, China—November 30, 2010 Third Quarter 2010 Financial Highlights (1) • Net revenues for the third quarter of 2010 were RMB1,096.3 million (US$163.6 million), a decline of 1% from RMB1,112.7 million in the preceding quarter and a decline of 14% from RMB1,272.0 million in the third quarter of 2009. • Net revenues] [FORM 6-K Shanda Games Limited No. 1 Office Building Form 20-F Form 40-F. þ o Form 20-F Regulation S-T o Rule 101(b)(1): Regulation S-T o Rule 101(b)(7): Rule 12g3-2(b) o þ Yes Rule 12g3-2(b): 82- Shanda Games Limited Tan Qunzhao Chief executive officer Description Shanda Games Reports Third Quarter 2010 Unaudited Results 6-K 1 c09452e6vk.htm FORM 6-K]

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GAME [Shanda Games] 6-K: Shanda Games Reports Third Quarter 2010 Unaudited Results

[Shanda Games Reports Third Quarter 2010 Unaudited Results Shanghai, China—November 30, 2010 Third Quarter 2010 Financial Highlights (1) • Net revenues for the third quarter of 2010 were RMB1,096.3 million (US$163.6 million), a decline of 1% from RMB1,112.7 million in the preceding quarter and a decline of 14% from RMB1,272.0 million in the third quarter of 2009. • Net revenues] [FORM 6-K Shanda Games Limited No. 1 Office Building Form 20-F Form 40-F. þ o Form 20-F Regulation S-T o Rule 101(b)(1): Regulation S-T o Rule 101(b)(7): Rule 12g3-2(b) o þ Yes Rule 12g3-2(b): 82- Shanda Games Limited Tan Qunzhao Chief executive officer Description Shanda Games Reports Third Quarter 2010 Unaudited Results 6-K 1 c09452e6vk.htm FORM 6-K]

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PWRD [Perfect World] CORRESP: (Original Filing)

[[Letterhead of Perfect World Co., Ltd.] December 9, 2010 VIA EDGAR AND FACSIMILE Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the “Company”) Form 20-F for Fiscal Year Ended December 31, 2009 (“2009 20-F”) File No. 001-33587 Dear Mr. Wilson and Ms. Walsh: Form 20-F]

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PWRD [Perfect World] CORRESP: [Letterhead of Perfect World Co., Ltd.] December 9,

[[Letterhead of Perfect World Co., Ltd.] December 9, 2010 VIA EDGAR AND FACSIMILE Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the “Company”) Form 20-F for Fiscal Year Ended December 31, 2009 (“2009 20-F”) File No. 001-33587 Dear Mr. Wilson and Ms. Walsh: Form 20-F]

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CREG [CHINA RECYCLING ENERGY] CORRESP: (Original Filing)

[December 8, 2010 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Re: China Recycling Energy Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 16, 2010 Form 10-Q for the Quarterly Period Ended June 30, 2010 Filed August 16, 2010 File No. 1-34625 Dear Mr. Thompson: This]

By | 2016-03-21T16:23:36+00:00 December 8th, 2010|Categories: Chinese Stocks, CREG, SEC Original|Tags: , , , , , |0 Comments
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