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SEC Comment Letter for SUNRISE REAL ESTATE GROUP INC (SRRE) (CIK 0001083490) (SRRE) — May 19, 2005

SUNRISE REAL ESTATE GROUP INC (SRRE) (CIK 0001083490)
Date: May 19, 2005 · CIK: 0001083490 · Accession: 0000000000-05-024853

AI Filing Summary & Sentiment

Date
May 19, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
SUNRISE REAL ESTATE GROUP INC (SRRE) (CIK 0001083490)

Letter

RE: Sunrise Real Estate Development Group, Inc. Form 10-KSB for the fiscal year ended December 31, 2004 Filed April 8, 2005

Via U.S. Mail and Fax (0086-21-64228337) Mr. Art Honanyan Chief Financial Officer Sunrise Real Estate Development Group, Inc. Suite 1502 No. 333 Zhaojiabang Road Shanghai, PRC 200031

May 19, 2005

Dear. Mr. Honanyan:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director
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Show Raw Text
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<FILENAME>filename1.txt
<TEXT>

Via U.S. Mail and Fax (0086-21-64228337)
Mr. Art Honanyan
Chief Financial Officer
Sunrise Real Estate Development Group, Inc.
Suite 1502
No. 333 Zhaojiabang Road
Shanghai, PRC 200031

								May 19, 2005

RE:		Sunrise Real Estate Development Group, Inc.
		Form 10-KSB for the fiscal year ended December 31, 2004
		Filed April 8, 2005

Dear. Mr. Honanyan:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Larry Spirgel
								Assistant Director
??

??

??

??

Mr. David A. R. Evans
Salem Communications Corporation
November 29, 2004
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

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