[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]
[China Gerui Advanced Materials Group Limited No. 69 Huaibei Street, Longhai Middle Road Zhengzhou 451191 People’s Republic of China Tel: (011) 86371-6897-0951 December 14, 2010 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Dieter King Re: China Gerui Advanced Materials Group Limited 170230 Dear Mr. King: Company Staff Commission Registration Statement We hereby submit the responses]
[China Gerui Advanced Materials Group Limited No. 69 Huaibei Street, Longhai Middle Road Zhengzhou 451191 People’s Republic of China Tel: (011) 86371-6897-0951 December 14, 2010 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Dieter King Re: China Gerui Advanced Materials Group Limited 170230 Dear Mr. King: Company Staff Commission Registration Statement We hereby submit the responses]
[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]
[December 13, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 File No. 001-34189 Dear Mr. Wyman: Very truly yours, LESER HUNTER TAUBMAN & TAUBMAN Attorney at Law cc: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]
[December 13, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 File No. 001-34189 Dear Mr. Wyman: Very truly yours, LESER HUNTER TAUBMAN & TAUBMAN Attorney at Law cc: Dr. Jiang, Tianyin Pharmaceutical Co., Inc. CEO]
[December 9, 2010 VIA EDGAR Division of Corporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom, Inc. Annual Report on Form 10-K for year ended December 31, 2009 Filed March 15, 2010 File No.]
[December 9, 2010 VIA EDGAR Division of Corporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom, Inc. Annual Report on Form 10-K for year ended December 31, 2009 Filed March 15, 2010 File No.]
[December 9, 2010 VIA EDGAR Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom,Inc. Annual Report on Form10-K for year ended December31, 2009 Filed March15, 2010]
[December 9, 2010 VIA EDGAR Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom,Inc. Annual Report on Form10-K for year ended December31, 2009 Filed March15, 2010]
