Richardson
& Patel LLP
10900
Wilshire Boulevard, Suite 500
Los
Angeles, California 90024
Tel:
(310) 208-1182
Fax:
(310) 208-1154
August
12, 2010
FILED
EDGAR CORRESPONDENCE
Securities
and Exchange Commission
Division
of Corporation Finance
100 F.
Street, N.E.
Washington,
D.C. 20549-6010
Attn: Jay
Williamson, Division of Corporation Finance
Re:
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VLOV,
Inc.
Amendment
No. 1 to Registration Statement on Form S-1
File
No. 333-163803
Filed
December 17, 2009
Form
10-K For Fiscal Year Ended December 31, 2009
File
No. 000-53155
Filed
April 15, 2010
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Dear Mr.
Williamson:
Following our telephone conversation on
August 11, 2010, and after conferring with management of VLOV, Inc. (the
“Company”) and the Company’s auditors, the Company now expects to respond to the
comments received from the staff of the Securities and Exchange Commission in
the letter dated June 21, 2010, during the week of August 23, 2010. If the
Company is unable to respond by such time, we will notify you
immediately.
If you have any questions, please do
not hesitate to contact the undersigned by telephone at (310) 208-1182, or by
facsimile at (310) 208-1154, or by email at
fchen@richardsonpatel.com.
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Very
truly yours, |
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RICHARDSON
& PATEL, LLP |
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/s/ Francis
Chen |
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Francis
Chen, Esq. |
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