SecProbe.io

January 5, 2012
 Via Mail

Xie Cunxia Chief Financial Officer SkyPeople Fruit Juice, Inc. 16F, National Bank Tower, No. 2 Gaoxin 1
st Road, Xi’an, China 710075

Re: SkyPeople Fruit Juice, Inc.
 Form 8-K
Filed December 30, 2011 File No. 001-34502

Dear Ms. Cunxia:
 We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with  information so we may better understand your
disclosure.
 Please respond to this letter within fi ve business days by amending your filing, by
providing the requested information, or by advi sing us when you will provide the requested
response.  If you do not believe our comments apply to your fact s and circumstances or do not
believe an amendment is appropriate, pl ease tell us why in your response.
 After reviewing any amendment to your filing and the information you provide in
response to these comments, we ma y have additional comments.
 Form 8-K filed December 30, 2011

 1. Please correct the file number on the cover pa ge of your filing.  The correct file number
appears to be 001-34502.
 2. Please amend your filing to disclose whether the audit reports issued on the financial
statements for either of the past two fis cal years contained an  adverse opinion or
disclaimer of opinion or was otherwise qualified or modi fied.  Please refer to the
disclosure requirement of Regulation S-K, Item 304(a)(1)(ii) for further guidance.
 We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing include s the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules requir e.  Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Xie Cunxia SkyPeople Fruit Juice, Inc. January 5, 2012 Page 2

 In responding to our comments, please provi de a written statement from the company
acknowledging that:
 the company is responsible for the adequacy an d accuracy of the disclo sure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as  a defense in any proceeding initiated by
the Commission or any person under the federa l securities laws of  the United States.

You may contact Shannon Buskirk at (202)  551-3717 or me at (202) 551-3311 if you
have questions regarding comments on the fina ncial statements and related matters.

Sincerely,
   /s/ Ethan Horowitz
Ethan Horowitz Branch Chief