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
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File numbers found in text: 000-32585
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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