-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DlhLmkemwCZ2ECyZ8COBts3fwqboO7udB9Txhcjg1/zryXTOp9IVvSzjCjwfLn07 MtCfHPx46U9jtZWAbIr6Sg== 0001144204-09-007524.txt : 20090403 0001144204-09-007524.hdr.sgml : 20090403 20090212170534 ACCESSION NUMBER: 0001144204-09-007524 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: China Opportunity Acquisition Corp. CENTRAL INDEX KEY: 0001374061 STANDARD INDUSTRIAL CLASSIFICATION: STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310] IRS NUMBER: 205331360 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 354 EAST 50TH STREET CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 201-930-9898 MAIL ADDRESS: STREET 1: 354 EAST 50TH STREET CITY: NEW YORK STATE: NY ZIP: 10022 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Golden Green Enterprises Ltd. CENTRAL INDEX KEY: 0001449801 STANDARD INDUSTRIAL CLASSIFICATION: STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310] IRS NUMBER: 000000000 STATE OF INCORPORATION: D8 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NO. 69 HUALIBEI STREET STREET 2: LONGHAI MIDDLE ROAD CITY: HENAN STATE: F4 ZIP: XXXXXX BUSINESS PHONE: 86-0371-6897-0951 MAIL ADDRESS: STREET 1: NO. 69 HUALIBEI STREET STREET 2: LONGHAI MIDDLE ROAD CITY: HENAN STATE: F4 ZIP: XXXXXX CORRESP 1 filename1.htm Unassociated Document
CHINA OPPORTUNITY ACQUISITION CORP.
300 Tice Boulevard
Woodcliff Lake, New Jersey 07677

February 12, 2009

VIA EDGAR AND TELECOPY (703) 813-6968
Mr. Dieter King, Staff Attorney
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Re:  Golden Green Enterprises Limited and China Opportunity Acquisition Corp.
        Registration Statement on Form S-4 originally filed November 12, 2008
        File No. 333-155312  (“Registration Statement”)_______________________

Dear Mr. King:

China Opportunity Acquisition Corp.  hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the Registration Statement so that such Registration Statement will become effective as of 2:00 p.m., Tuesday, February 17, 2009 or as soon thereafter as practicable.

In connection with this request for acceleration, the undersigned acknowledges the following:

·  
should the Securities and Exchange Commission (“Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·  
the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve this company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·  
this company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


    Very truly yours,  
         
    CHINA OPPORTUNITY ACQUISITION CORP.  
         
  By: 
/s/ Harry Edelson
  
   
Harry Edelson
  
 
    
Chairman and
Chief Executive Officer
  

CORRESP 2 filename2.htm Unassociated Document
GOLDEN GREEN ENTERPRISES LIMITED
No. 69 Hualibei Street
Longhai Middle Road
Henan, China

February 12, 2009

VIA EDGAR AND TELECOPY (703) 813-6968
Mr. Dieter King, Staff Attorney
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Re:  Golden Green Enterprises Limited and China Opportunity Acquisition Corp.
        Registration Statement on Form S-4 originally filed November 12, 2008
        File No. 333-155312  (“Registration Statement”)_______________________

Dear Mr. King:

Golden Green Enterprises Limited hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the Registration Statement so that such Registration Statement will become effective as of 2:00 p.m., Tuesday, February 17, 2009 or as soon thereafter as practicable.

In connection with this request for acceleration, the undersigned acknowledges the following:

·  
should the Securities and Exchange Commission (“Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·  
the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve this company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·  
this company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 
    Very truly yours,  
         
   
GOLDEN GREEN ENTERPRISES LIMITED
  
         
  By: 
/s/ Lu Yu Ying
  
   
Lu Yu Ying
  
 
    
Chief Executive Officer
  

-----END PRIVACY-ENHANCED MESSAGE-----