SYUT [Synutra International] CORRESP: (Original Filing)

[January 20, 2010 VIA EDGAR AND OVERNIGHT COURIER Division of Corporation Finance 100 F Street, NE Attn: Norman Gholson Attorney-Advisor Re: Synutra International, Inc. Registration Statement on Form S-3 Filed December 11, 2009 File No. 333-163677 Ladies and Gentlemen: General 1. 2. We note that there are unresolved, outstanding staff comments on your Form 10-K for the fiscal year ended]

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SYUT [Synutra International] 8-K: (Original Filing)

[FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): January 8, 2010 SYNUTRA INTERNATIONAL, INC. DELAWARE 00-33397 13-4306188 (State or other jurisdiction of incorporation) (Commission (IRS Employer Identification No.) 2275 Research Boulevard, Suite 500 Rockville, Maryland 20850 ¨ ¨ ¨ ¨ Item 5.02. Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory]

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SYUT [Synutra International] 8-K: FORM 8-K CURRENT REPORT Date of Report (Date

[FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): January 8, 2010 SYNUTRA INTERNATIONAL, INC. DELAWARE 00-33397 13-4306188 (State or other jurisdiction of incorporation) (Commission (IRS Employer Identification No.) 2275 Research Boulevard, Suite 500 Rockville, Maryland 20850 ¨ ¨ ¨ ¨ Item 5.02. Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory]

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SYUT [Synutra International] S-3: (Original Filing)

[FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SYNUTRA INTERNATIONAL, INC. Delaware 13-4306188 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 2275 Research Blvd., Suite 500 Rockville, Maryland 20850 (301) 840-3888 Weiguo Zhang President and Chief Operating Officer 2275 Research Blvd., Suite 500 Rockville, Maryland 20850 (301) 840-3888 (Name, address, including zip code, and] [beijing brussels century city hong kong london newport beach new york 1625 Eye Street, NW telephone facsimile www.omm.com san francisco shanghai silicon valley singapore tokyo December 11, 2009 848668-010 Synutra International, Inc. 2275 Research Blvd., Suite 500 Rockville, Maryland 20850 Re: Registration of Securities of Synutra International, Inc. Ladies and Gentlemen: Company Registration Statement Commission Securities Act Common Stock Primary] [SYNUTRA INTERNATIONAL, INC. COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES (In thousands, except ratios) Six Months Ended September 30, Year Ended March 31, Three Months Ended March 31, Year Ended December 31, 2009 2009 2008 2007 2006 2005 2004 2004 Fixed charges:] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Shanghai, China December 10, 2009 EX-23.1 6 v168654_ex23-1.htm] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement of Synutra International, Inc. and Subsidiaries on Form S-3 of our report dated June 26, 2007 (June 11, 2009 as to the segment information restatement discussed in Note 17 to the consolidated financial statements), relating to the consolidated financial statements and financial]

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SYUT [Synutra International] S-3: FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT

[FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SYNUTRA INTERNATIONAL, INC. Delaware 13-4306188 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 2275 Research Blvd., Suite 500 Rockville, Maryland 20850 (301) 840-3888 Weiguo Zhang President and Chief Operating Officer 2275 Research Blvd., Suite 500 Rockville, Maryland 20850 (301) 840-3888 (Name, address, including zip code, and] [beijing brussels century city hong kong london newport beach new york 1625 Eye Street, NW telephone facsimile www.omm.com san francisco shanghai silicon valley singapore tokyo December 11, 2009 848668-010 Synutra International, Inc. 2275 Research Blvd., Suite 500 Rockville, Maryland 20850 Re: Registration of Securities of Synutra International, Inc. Ladies and Gentlemen: Company Registration Statement Commission Securities Act Common Stock Primary] [SYNUTRA INTERNATIONAL, INC. COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES (In thousands, except ratios) Six Months Ended September 30, Year Ended March 31, Three Months Ended March 31, Year Ended December 31, 2009 2009 2008 2007 2006 2005 2004 2004 Fixed charges:] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Shanghai, China December 10, 2009 EX-23.1 6 v168654_ex23-1.htm] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement of Synutra International, Inc. and Subsidiaries on Form S-3 of our report dated June 26, 2007 (June 11, 2009 as to the segment information restatement discussed in Note 17 to the consolidated financial statements), relating to the consolidated financial statements and financial]

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SYUT [Synutra International] 8-K: (Original Filing)

[FOR MORE INFORMATION: At Investor Relations International: Haris Tajyar Weiguo Zhang 818-382-9702 301-840-3888 htajyar@irintl.com NOVEMBER 10, 2009 SYNUTRA REPORTS FINANCIAL RESULTS FOR SECOND QUARTER ENDED SEPTEMER 30, 2009 Revenues Show Sequential Gain, Losses Narrow and Cash Position Improves as China Infant Formula Maker Continues Recovery from September 2008 Melamine Incident Qingdao, China and Rockville, Md. – November 10, 2009 --] [(Former name or former address, if changed since last report) o o o o Item 2.02 Results of Operations and Financial Condition. On November 10, 2009, Synutra International, Inc. (the “Company”) issued a press release announcing its financial results for its second fiscal quarter ended September 30, 2009. A copy of the Company’s press release is attached hereto as]

By | 2016-03-18T21:00:43+00:00 November 17th, 2009|Categories: Chinese Stocks, SEC Original, SYUT|Tags: , , , , , |0 Comments
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