[Ku6 Media Co., Ltd. Building 6, Zhengtongchuangyi Centre No. 18, Xibahe Xili, Chaoyang District, Beijing 100028, People’s Republic of China January 12, 2011 Mr. Joseph M. Kempf Mr. Robert S. Littlepage Mr. Ajay Koduri Mr. Robert Bartelmes Division of Corporation Finance 100 F Street, N.E. Mail Stop 7010 U.S.A. Re: Ku6 Media Co., Ltd. Form 20-F for the Fiscal Year]
[January 13, 2011 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[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 January 10, 2011 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Amendment No. 6 to Registration Statement on Form S-l File No. 333-167626 Dear Mr. Owings: Company Amendment No. 6 Amendment No. 5]
[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 January 10, 2011 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Amendment No. 6 to Registration Statement on Form S-l File No. 333-167626 Dear Mr. Owings: Company Amendment No. 6 Amendment No. 5]
[January 7, 2011 Via Facsimile and EDGAR Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 filed on June 4, 2010 (File No. 000-50826) Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized]
[China Automotive Systems, Inc. No. 1 Henlong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province The People’s Republic of China January 7, 2011 Beverly A. Singleton Staff Accountant Division of Corporation Finance 100 F Street, N.E. RE: China Automotive Systems, Inc. Item 4.01 of Form 8-K Filed December 13, 2010 File No. 0-33123 Dear Ms. Singleton,]
[China Automotive Systems, Inc. No. 1 Henlong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province The People’s Republic of China January 7, 2011 Beverly A. Singleton Staff Accountant Division of Corporation Finance 100 F Street, N.E. RE: China Automotive Systems, Inc. Item 4.01 of Form 8-K Filed December 13, 2010 File No. 0-33123 Dear Ms. Singleton,]
[January 7, 2011 Via Facsimile and EDGAR Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 filed on June 4, 2010 (File No. 000-50826) Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized]
[[AirMedia Group Inc. Letterhead] January 6, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Re: AirMedia Group Inc. (the Company) Dear Mr. Spirgel, Mr. Hill, Mr. Fischer, Mr. Moffatt and Ms. Virga: If you have any additional questions or comments regarding the 2009 20-F, please contact the Companys U.S. counsel, Z. Julie Gao of Skadden, Arps, Slate, Meagher &]
[[AirMedia Group Inc. Letterhead] January 6, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Re: AirMedia Group Inc. (the Company) Dear Mr. Spirgel, Mr. Hill, Mr. Fischer, Mr. Moffatt and Ms. Virga: If you have any additional questions or comments regarding the 2009 20-F, please contact the Companys U.S. counsel, Z. Julie Gao of Skadden, Arps, Slate, Meagher &]
