[] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Amendment No. 1 to Registration Statement on Form F-3 of our reports dated April 16, 2012, relating to the consolidated financial statements of KongZhong Corporation and its subsidiaries and variable interest entities (the "Company") and the effectiveness of the Company’s internal control over financial]
[] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Amendment No. 1 to Registration Statement on Form F-3 of our reports dated April 16, 2012, relating to the consolidated financial statements of KongZhong Corporation and its subsidiaries and variable interest entities (the "Company") and the effectiveness of the Company’s internal control over financial]
[] [Our ref VZL\611552\4071177v6 Direct +852 2971 3095 Email valerie.law@maplesandcalder.com China Techfaith Wireless Communication Technology Limited 7 March 2011 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. 3 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]
[] [Our ref VZL\611552\4071177v6 Direct +852 2971 3095 Email valerie.law@maplesandcalder.com China Techfaith Wireless Communication Technology Limited 7 March 2011 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. 3 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]
[PRE-EFFECTIVE AMENDMENT NO. 2 TO FORM F-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Highway Holdings Limited British Virgin Islands NA (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong (852) 2344-4248 Roland Kohl Chief Executive Officer Suite 810, Level] [Harney Westwood & Riegels Craigmuir Chambers PO Box 71, Road Town Tortola VG1110, British Virgin Islands Tel: +1 284 494 2233 Fax: +1 284 494 3547 www.harneys.com Your Ref 24 December 2010 Our Ref 018475.0002/ENM Doc ID 2726776_5 Highway Holdings Limited Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories Hong Kong Dear Sirs Highway] [EXIHIBIT 23.1 AGCA, Inc. CONSENT OF INDEPENDENT ACCOUNTANTS We also consent to the reference to our Firm under the caption “Experts” in such Registration Statement. Arcadia, California December 27, 2010 EX-23.1 4 v206543_ex23-1.htm] [EXIHIBIT 23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Pre-effective Amendment No. 2 to Registration Statement on Form F-3 of our reports dated June 20, 2009 and June 29, 2010 as to Note 2(q) relating to the consolidated financial statements as of March 31, 2009 and for each of the two] [Concurrently with the filing of Amendment No. 2, the Company is submitting an acceleration request to have the Registration Statement declared effective on December 30, 2010. The acceleration request contains the representations in the three bullet points on page 2 of the Staff’s letter. Please contact me if you have any questions regarding this letter or Amendment No. 2. Thank]
[PRE-EFFECTIVE AMENDMENT NO. 2 TO FORM F-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Highway Holdings Limited British Virgin Islands NA (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong (852) 2344-4248 Roland Kohl Chief Executive Officer Suite 810, Level] [Harney Westwood & Riegels Craigmuir Chambers PO Box 71, Road Town Tortola VG1110, British Virgin Islands Tel: +1 284 494 2233 Fax: +1 284 494 3547 www.harneys.com Your Ref 24 December 2010 Our Ref 018475.0002/ENM Doc ID 2726776_5 Highway Holdings Limited Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories Hong Kong Dear Sirs Highway] [EXIHIBIT 23.1 AGCA, Inc. CONSENT OF INDEPENDENT ACCOUNTANTS We also consent to the reference to our Firm under the caption “Experts” in such Registration Statement. Arcadia, California December 27, 2010 EX-23.1 4 v206543_ex23-1.htm] [EXIHIBIT 23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Pre-effective Amendment No. 2 to Registration Statement on Form F-3 of our reports dated June 20, 2009 and June 29, 2010 as to Note 2(q) relating to the consolidated financial statements as of March 31, 2009 and for each of the two] [Concurrently with the filing of Amendment No. 2, the Company is submitting an acceleration request to have the Registration Statement declared effective on December 30, 2010. The acceleration request contains the representations in the three bullet points on page 2 of the Staff’s letter. Please contact me if you have any questions regarding this letter or Amendment No. 2. Thank]
[FORM F-3/A Amendment No. 1 to REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 CHINA GERUI ADVANCED MATERIALS GROUP LIMITED BRITISH VIRGIN ISLANDS (State or other jurisdiction of incorporation or organization) Not Applicable (I.R.S. Employer Identification No.) No. 69 Huaibei Street Longhai Middle Road Zhengzhou, China, 451191 (86) 371-6897-0951 Mingwang Lu Chief Executive Officer No. 69 Huaibei Street Longhai Middle] [[Letterhead of Conyers Dill & Pearman] 21 December 2010 Matter No.:893176 Doc Ref: RJH/349433 Tel. No.: 852 2842 9530 E-mail: Richard.Hall@conyersdill.com China Gerui Advanced Materials Group Limited Palm Grove House, P.O. Box 438 Road Town, Tortola British Virgin Islands Attention : The directors Dear Sirs, Re: China Gerui Advanced Materials Group Limited (the “Company”) Registration Statement Commission Ordinary Shares Preferred] [Pillsbury Winthrop Shaw Pittman LLP December 21, 2010 China Gerui Advanced Materials Group Limited No. 69 Huaibei Street Longhai Middle Road Zhengzhou, China 451191 Re: Registration Statement on Form F-3 Ladies and Gentlemen: Based upon the foregoing, we are of the opinion that: www.pillsburylaw.com 500583850v3 December 14, 2010 Page 2 of 2 The opinions expressed above are limited to matters] [[ CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Amendment no. 1 to the We consent to the incorporation by reference in this Registration Statement on UHY VOCATION HK CPA Limited Hong Kong, People’s Republic of China December 21, 2010. EX-23.1 6 v206162_ex23-1.htm] [Very truly yours, CHINA GERUI ADVANCED MATERIALS GROUP LIMITED]
[FORM F-3/A Amendment No. 1 to REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 CHINA GERUI ADVANCED MATERIALS GROUP LIMITED BRITISH VIRGIN ISLANDS (State or other jurisdiction of incorporation or organization) Not Applicable (I.R.S. Employer Identification No.) No. 69 Huaibei Street Longhai Middle Road Zhengzhou, China, 451191 (86) 371-6897-0951 Mingwang Lu Chief Executive Officer No. 69 Huaibei Street Longhai Middle] [[Letterhead of Conyers Dill & Pearman] 21 December 2010 Matter No.:893176 Doc Ref: RJH/349433 Tel. No.: 852 2842 9530 E-mail: Richard.Hall@conyersdill.com China Gerui Advanced Materials Group Limited Palm Grove House, P.O. Box 438 Road Town, Tortola British Virgin Islands Attention : The directors Dear Sirs, Re: China Gerui Advanced Materials Group Limited (the “Company”) Registration Statement Commission Ordinary Shares Preferred] [Pillsbury Winthrop Shaw Pittman LLP December 21, 2010 China Gerui Advanced Materials Group Limited No. 69 Huaibei Street Longhai Middle Road Zhengzhou, China 451191 Re: Registration Statement on Form F-3 Ladies and Gentlemen: Based upon the foregoing, we are of the opinion that: www.pillsburylaw.com 500583850v3 December 14, 2010 Page 2 of 2 The opinions expressed above are limited to matters] [[ CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Amendment no. 1 to the We consent to the incorporation by reference in this Registration Statement on UHY VOCATION HK CPA Limited Hong Kong, People’s Republic of China December 21, 2010. EX-23.1 6 v206162_ex23-1.htm] [Very truly yours, CHINA GERUI ADVANCED MATERIALS GROUP LIMITED]
[] [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]
[] [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]
