0001144204-10-043202.txt : 20110705 0001144204-10-043202.hdr.sgml : 20110704 20100812161700 ACCESSION NUMBER: 0001144204-10-043202 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100812 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VLOV INC. CENTRAL INDEX KEY: 0001388311 STANDARD INDUSTRIAL CLASSIFICATION: APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NO 1749-1751 XIANGJIANG ROAD STREET 2: SHISHI CITY, CITY: FUJIAN PROVINCE STATE: F4 ZIP: 00000 BUSINESS PHONE: (86595) 88554555 MAIL ADDRESS: STREET 1: NO 1749-1751 XIANGJIANG ROAD STREET 2: SHISHI CITY, CITY: FUJIAN PROVINCE STATE: F4 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: Sino Charter Inc. DATE OF NAME CHANGE: 20070130 CORRESP 1 filename1.htm Unassociated Document
 
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:
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

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.
 
  Very truly yours,  
     
  RICHARDSON & PATEL, LLP  
       
 
/s/ Francis Chen  
  Francis Chen, Esq.