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SEC Comment Letter for SUNRISE REAL ESTATE GROUP INC (SRRE) (CIK 0001083490) (SRRE) — Sep 24, 2012

SUNRISE REAL ESTATE GROUP INC (SRRE) (CIK 0001083490)
Date: Sept. 24, 2012 · CIK: 0001083490 · Accession: 0000000000-12-052276

AI Filing Summary & Sentiment

File numbers found in text: 000-32585

Date
August 17, 2012
Author
/s/ Eric McPhee
Form
UPLOAD
Company
SUNRISE REAL ESTATE GROUP INC (SRRE) (CIK 0001083490)

Letter

September 24 , 2012 Via E-mail Mr. Wen Yan Wang Chief Financial Officer Sunrise Real Estate Group, Inc. Suite 701, No. 333, Zhaojiabang Road Shanghai, People’s Republic of China, 200032

Re: Sunrise Real Estate Group, Inc. Item 4 .02 8-K Filed August 17, 2012 File No. 000-32585

Dear Mr. Wang:

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action wit h respect to the company or 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 federal securities laws of the United States. We urge all persons who are responsible f or the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Eric McPhee

Show Raw Text
September 24 , 2012

Via E-mail
Mr. Wen Yan Wang
Chief Financial Officer
Sunrise Real Estate Group, Inc.
Suite 701, No. 333, Zhaojiabang Road
Shanghai, People’s Republic of China, 200032

Re: Sunrise Real Estate Group, Inc.
 Item 4 .02 8-K
 Filed August 17, 2012
File No. 000-32585

Dear Mr. Wang:

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action wit h respect to the company or 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
federal securities laws of the United States.  We urge all persons who are responsible f or the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Eric McPhee

Eric McPhee
Staff Accountant