NCTY [The9] S-8: (Original Filing)

[] [Our ref DLK\604835\3996675v1 The9 Limited August 12, 2010 Dear Sirs Re: The9 Limited Company Registration Statement" Shares" Plan We have examined the Registration Statement on Form S-8 to be filed by The9 Limited, a Cayman Islands exempted company incorporated with limited liability (the “ The Amended 2004 Stock Option Plan As Cayman Islands counsel to the Company, we have examined] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated April 16, 2010, relating to (1) the consolidated financial statements of The9 Limited (which report expresses an unqualified opinion and includes an explanatory paragraph regarding the adoption of FASB Accounting Standards Codification 810-10-65, Consolidation —]

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AMCF [Andatee China Marine Fuel Services] S-8: (Original Filing)

[TABLE OF CONTENTS PART II] [July 23, 2010 Andatee China Marine Fuel Services Corporation Dalian Ganjingzi District, Dalian Wan Lijiacun Unit C, No. 68 West Binhai Road, Xigang District Dalian People’s Republic of China Re: Registration Statement on Form S-8 Gentlemen: Very truly yours, Cozen O’Connor EX-5.1 4 v191338_ex5-1.htm] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-8 of our reports dated August 24, 2009 (subsequently modified on October 20, 2009 and November 6, 2009) and February 27, 2010 relating to the combined and consolidated financial statements of Andatee China Marine Fuel Services Corporation. We also consent to]

AMCF [Andatee China Marine Fuel Services] S-8: TABLE OF CONTENTS PART II

[TABLE OF CONTENTS PART II] [July 23, 2010 Andatee China Marine Fuel Services Corporation Dalian Ganjingzi District, Dalian Wan Lijiacun Unit C, No. 68 West Binhai Road, Xigang District Dalian People’s Republic of China Re: Registration Statement on Form S-8 Gentlemen: Very truly yours, Cozen O’Connor EX-5.1 4 v191338_ex5-1.htm] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-8 of our reports dated August 24, 2009 (subsequently modified on October 20, 2009 and November 6, 2009) and February 27, 2010 relating to the combined and consolidated financial statements of Andatee China Marine Fuel Services Corporation. We also consent to]

GIGM [GIGAMEDIA] S-8: (Original Filing)

[CALCULATION OF REGISTRATION FEE Title of Each Class Proposed Maximum Proposed Maximum of Securities to be Amount to be Offering Price per Aggregate Offering] [GIGAMEDIA LIMITED 2010 EQUITY INCENTIVE PLAN Purpose; Types of Awards; Construction. 1. The purposes of the GigaMedia Limited 2010 Equity Incentive Plan (the “Plan”) are to afford an incentive to non-employee directors, selected officers and other employees, advisors and consultants of GigaMedia Limited (the “Company”), or any Subsidiary that now exists or hereafter is organized, incorporated or acquired, to continue] [GIGAMEDIA LIMITED 2010 EMPLOYEE SHARE PURCHASE PLAN Purpose 1. Definitions 2. a. “Board” shall mean the Board of Directors of the Company. b. “Change in Capitalization” shall mean any increase, reduction, or change or exchange of Common Stock for a different number or kind of shares or other securities of the Company by reason of a reclassification, recapitalization, merger, consolidation,] [15 July 2010 BY DHL GigaMedia Limited Attention: Ms Jennifer Tseng Dear Sirs GIGAMEDIA LIMITED REGISTRATION STATEMENT ON FORM S-8 1. Company Registration Statement Securities Act Shares 2010 EIP 2010 ESPP Plan Plans We have acted as legal counsel in the Republic of Singapore to GigaMedia Limited (Company Registration No. 199905474H) (“ 2. In connection therewith, we have examined the] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated May 13, 2010, on the consolidated financial statements and internal control over financial reporting of GigaMedia Limited, which appears on page F-1 of GigaMedia Limited’s Annual Report on Form 20-F for the year ended December] [POWER OF ATTORNEY Title Date DING, Michael Y.J. Chairman of the Board July 15, 2010 BAO, Gilbert Director July 15, 2010 HSU, Emmet Yu-Jui Director July 15, 2010 HU ZEE, Nancy Jing-Ying Director July 15, 2010 Title Date]

GIGM [GIGAMEDIA] S-8: CALCULATION OF REGISTRATION FEE Title of Each Class

[CALCULATION OF REGISTRATION FEE Title of Each Class Proposed Maximum Proposed Maximum of Securities to be Amount to be Offering Price per Aggregate Offering] [GIGAMEDIA LIMITED 2010 EQUITY INCENTIVE PLAN Purpose; Types of Awards; Construction. 1. The purposes of the GigaMedia Limited 2010 Equity Incentive Plan (the “Plan”) are to afford an incentive to non-employee directors, selected officers and other employees, advisors and consultants of GigaMedia Limited (the “Company”), or any Subsidiary that now exists or hereafter is organized, incorporated or acquired, to continue] [GIGAMEDIA LIMITED 2010 EMPLOYEE SHARE PURCHASE PLAN Purpose 1. Definitions 2. a. “Board” shall mean the Board of Directors of the Company. b. “Change in Capitalization” shall mean any increase, reduction, or change or exchange of Common Stock for a different number or kind of shares or other securities of the Company by reason of a reclassification, recapitalization, merger, consolidation,] [15 July 2010 BY DHL GigaMedia Limited Attention: Ms Jennifer Tseng Dear Sirs GIGAMEDIA LIMITED REGISTRATION STATEMENT ON FORM S-8 1. Company Registration Statement Securities Act Shares 2010 EIP 2010 ESPP Plan Plans We have acted as legal counsel in the Republic of Singapore to GigaMedia Limited (Company Registration No. 199905474H) (“ 2. In connection therewith, we have examined the] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated May 13, 2010, on the consolidated financial statements and internal control over financial reporting of GigaMedia Limited, which appears on page F-1 of GigaMedia Limited’s Annual Report on Form 20-F for the year ended December] [POWER OF ATTORNEY Title Date DING, Michael Y.J. Chairman of the Board July 15, 2010 BAO, Gilbert Director July 15, 2010 HSU, Emmet Yu-Jui Director July 15, 2010 HU ZEE, Nancy Jing-Ying Director July 15, 2010 Title Date]

EFUT [eFuture] S-8: FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT

[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 eFuture Information Technology Inc. (Exact name of issuer as specified in its charter) Cayman Islands Not Applicable (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 8/F TopNew Tower 2 15 Guanghua Road Chaoyang District Beijing 100026, People’s Republic of China (ZIP Code) EFUTURE INFORMATION TECHNOLOGY INC.] [Scotia Centre P.O. Box 884 Grand Cayman KY1-1103 CAYMAN ISLANDS Tel: (345) 949-2648 Fax: (345) 949-8613 www.campbells.com.ky E-mail: campbells@campbells.com.ky Your Ref: Our Ref: Direct Email: e-Future information Technology Inc. No. 1 Disheng North Street, BDA Beijing 100176 People's Republic of China Dear Company Registration Statement Commission In connection with rendering our opinion as set forth below, we have reviewed and] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We have issued our report dated June 29, 2010, with respect to the consolidated financial statements included in the Annual Report on Form 20-F for the year ended December 31, 2009 of eFuture Information Technology Inc., which is incorporated by reference in this Registration Statement. We consent to the incorporation by reference in] [eFUTURE INFORMATION TECHNOLOGY INC. 2009 SHARE INCENTIVE PLAN Purpose and Effective Date 1. (a) The purpose of the eFuture Information Technology Inc. 2009 Share Incentive Plan (the “Plan”) is to further the long term stability and financial success of eFuture Information Technology Inc. (the “Company”) by attracting and retaining personnel, including employees, non-employee directors, and consultants, through the use of]

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VIMC [Vimicro International] S-8: (Original Filing)

[] [Our ref Vimicro International Corporation 15/F Shining Tower No. 35 Xueyuan Road, Haidian District Beijing 100083 People’s Republic of China May 14, 2010 Dear Sirs E R We have reviewed the corporate authorisations of the Company in connection with the Plan and the issue of the Shares by the Company and have assumed that the Shares will be issued in] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Beijing, People’s Republic of China May 14, 2010 EX-23.2 3 dex232.htm CONSENT OF ERNST & YOUNG HUA MING, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM]

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LONG [eLong,] S-8: (Original Filing)

[] [11 May 2010 eLong, Inc. DIRECT LINE: 852 2842 9511 Block B, Xingke Plaza E-MAIL david.lamb@conyersdill.com 10 Jiuxianqiao Zhonglu OUR REF: DML/lg/326777/(M#874523) Chaoyang District, Beijing 100016 YOUR REF: People’s Republic of China Dear Sirs, eLong, Inc. (the “Company”) For the purpose of giving this opinion, we have examined copies of the Registration Statement and the Plan. We have also reviewed] [Consent of Independent Registered Public Accounting Firm] [Consent of Independent Registered Public Accounting Firm The Board of Directors We consent to the use of our report dated June 24, 2008, with respect to the consolidated statements of operations, shareholders’ equity and comprehensive income (loss), and cash flows of eLong, Inc. for the year ended December 31, 2007, incorporated herein by reference, and which report appears in the]

By | 2016-03-02T12:29:36+00:00 May 11th, 2010|Categories: Chinese Stocks, LONG, SEC Original|Tags: , , , , , |0 Comments

LONG [eLong,] S-8: (Original Filing)

[Part I INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS Item1. Plan Information PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT Item3.orporation of Documents by Reference. (a) (b) Reports of Foreign Private Issuer on Form 6-K, filed on March4, 2010 and April21, 2010; (c) (d) Item4. Description of Securities Not applicable.] [11 May2010 eLong, DIRECT LINE: 852 2842 9511 Block B, Xingke Plaza E-MAILvid.lamb@conyersdill.com 10 Jiuxianqiao Zhonglu OUR REF: DML/lg/326777/(M#874523) Chaoyang District, Beijing 100016 YOUR REF: Peoples Republic of China Dear Sirs, eLong, (thempany) For the purpose of giving this opinion, we have examinedpies of the Registration Statement and the Plan. We haveso reviewed the second] [Consent of Independent Registered Public Accounting Firm c00242exv23w1.htm 3 EX-23.1] [Consent of Independent Registered Public Accounting Firm The Board of Directors Wensent to the use of our reportted June 24, 2008, with respect to thensolidated statements of operations, shareholders equity andmprehensiveome (loss), andsh flows of eLong, for the year ended December 31, 2007,orporated herein by reference, and which report appears in the December 31, 2009]

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LONG [eLong,] S-8: Part I INFORMATION REQUIRED IN THE SECTION 10(a)

[Part I INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS Item1. Plan Information PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT Item3.orporation of Documents by Reference. (a) (b) Reports of Foreign Private Issuer on Form 6-K, filed on March4, 2010 and April21, 2010; (c) (d) Item4. Description of Securities Not applicable.] [11 May2010 eLong, DIRECT LINE: 852 2842 9511 Block B, Xingke Plaza E-MAILvid.lamb@conyersdill.com 10 Jiuxianqiao Zhonglu OUR REF: DML/lg/326777/(M#874523) Chaoyang District, Beijing 100016 YOUR REF: Peoples Republic of China Dear Sirs, eLong, (thempany) For the purpose of giving this opinion, we have examinedpies of the Registration Statement and the Plan. We haveso reviewed the second] [Consent of Independent Registered Public Accounting Firm c00242exv23w1.htm 3 EX-23.1] [Consent of Independent Registered Public Accounting Firm The Board of Directors Wensent to the use of our reportted June 24, 2008, with respect to thensolidated statements of operations, shareholders equity andmprehensiveome (loss), andsh flows of eLong, for the year ended December 31, 2007,orporated herein by reference, and which report appears in the December 31, 2009]

By | 2016-02-07T02:03:18+00:00 May 11th, 2010|Categories: Chinese Stocks, LONG, Webplus ver|Tags: , , , , , |0 Comments
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