SecProbe.io

September 19, 2013

Via E -mail
Mr. Xin Ma
Chief Financial Officer
SkyPeople Fruit Juice, Inc.
16F, China Development Bank Tower
No. 2, Gaoxin 1 st Road, Xi’an, PRC

Re: SkyPeople Fruit Juice, Inc.
Form 10 -K for the Fiscal Year Ended December 31, 2012
Filed March 29, 2013
Form 10 -Q for the Fiscal Quarter Ended June  30, 201 3
Filed August 13, 2013
File No. 001-34502

Dear  Mr. Ma :

We have reviewed your filing s 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 10 business days by amending your filing s, by
providing the requested information, or by advising us when you will provide the requested
response.   If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your filing s and the information you provide in
response to these  comments, we may have  additional comments.

Form 10 -K for the Fiscal Year Ended December 31, 2012

Executive Compensation, page 49

Summary Compensation of Named Executive Officers, page 50

1. Please disclose any compensation paid to Cunxia Xie during the year ended December
31, 2012.  In that regard, we note you disclose in footnote 3 to the summary
compensation table that Ms. Xie acted as CFO from January 1, 2012 t hrough April 30,
2012.

Mr. Xin Ma
SkyPeople Fruit Juice, Inc.
September 19, 2013
Page 2

Financial Statements, page F -1

Report of Independent Registered Public Accounting Firm, page F -1

2. Your accountants’ report  indicates t hat it was signed and issued on March 29, 2012, a
date which precedes the fiscal year end date of your financial statements.  Please obtain a
correctly executed opinion from your accountants, and include such in an amended Form
10-K filing.  We remind you such amended Form 10 -K filing should include updated
officers’ certifications.

Form 10 -Q for the Fiscal Quarter Ended June 30, 2013

Management’s Discussion and Analysi s of Financial Condition and  Results of Operations, page 14

3. Where you identify multiple factors that contributed to a change in your results of
operation, in future filings, please quantify each contributing factor so an investor may
assess the materialit y of each factor.   In that regard, we note that two or more factors are
cited as a cause of a variance with respect to your general and administrative expenses
and selling expenses.

We urge all persons who are responsible for the accuracy and adequacy of  the disclosure
in the filing s to be certain that the filing s include the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require.   Since the company and its management are
in possession of all facts relating to a comp any’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

 In responding to our comments, please provide  a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing s;

 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 s; and

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

Mr. Xin Ma
SkyPeople Fruit Juice, Inc.
September 19, 2013
Page 3

 You may contact Donald F. Delaney, Staff Accountant,  at (202) 551 -3863,  or Kimberly
L. Calder , Assistant Chief  Accountant, at (202)  551-3701 , if you have questions regarding
comments on the financial statements and related matters.  Please contact Karina V. Dorin,  Staff
Attorney, at (202) 551 -3763, or, in her absence, Norman von Holtzendorff,  Staff Attorney, at
(202) 551 -3237 , or me , at (202)  551-3745,  with any other questions.

Sincerely,

 /H. Roger Schwall

 H. Roger Schwall
Assistant Director