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SEC Company Response from HONG YUAN HOLDING GROUP (HGYN) (CIK 0001324759) (HGYN) — Oct 11, 2005

HONG YUAN HOLDING GROUP (HGYN) (CIK 0001324759)
Date: Oct. 11, 2005 · CIK: 0001324759 · Accession: 0001144204-05-031430

AI Filing Summary & Sentiment

File numbers found in text: 333-126378

Date
October 11, 2005
Author
Not clearly detected
Form
CORRESP
Company
HONG YUAN HOLDING GROUP (HGYN) (CIK 0001324759)

Letter

Re: Cereplast, Inc. Registration Statement on Form SB-2 File No. 333-126378

CEREPLAST, INC. 3421-3433 West El Segundo Boulevard Hawthorne, California 90250 (310) 676-5000

October 11, 2005

VIA FACSIMILE AND EDGAR

United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549

Attention: Derek Swanson, Staff Attorney

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), Cereplast, Inc. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on Friday October 14, 2005, or as soon thereafter as possible.

We hereby acknowledge the following:

o that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

o the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

o the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

CEREPLAST, INC.

By: /s/ Frederic Scheer ------------------------------ Name: Frederic Scheer Title: Chief Executive Officer

Show Raw Text
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<TEXT>

                                 CEREPLAST, INC.
                       3421-3433 West El Segundo Boulevard
                           Hawthorne, California 90250
                                 (310) 676-5000

                                                                October 11, 2005

VIA FACSIMILE AND EDGAR

United States Securities
  and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention:  Derek Swanson, Staff Attorney

      Re:   Cereplast, Inc.
            Registration Statement on Form SB-2
            File No. 333-126378

Ladies and Gentlemen:

      Pursuant  to Rule 461 of the  General  Rules  and  Regulations  under  the
Securities Act of 1933, as amended (the "Act"),  Cereplast, Inc. (the "Company")
respectfully  requests that the  effective  date of the  registration  statement
referred to above be accelerated so that it will become  effective at 4:30 p.m.,
Eastern Time, on Friday October 14, 2005, or as soon thereafter as possible.

      We hereby acknowledge the following:

      o     that  should  the  Commission  or  the  staff,  acting  pursuant  to
            delegated  authority,  declare  the  filing  effective,  it does not
            foreclose the Commission  from taking any action with respect to the
            filing;

      o     the  action of the  Commission  or the  staff,  acting  pursuant  to
            delegated  authority,  in declaring the filing  effective,  does not
            relieve the Company  from its full  responsibility  for the adequacy
            and accuracy of the disclosure in the filing; and

      o     the Company may not assert  staff  comments and the  declaration  of
            effectiveness  as a  defense  in  any  proceeding  initiated  by the
            Commission  or any person under the federal  securities  laws of the
            United States.

                                              CEREPLAST, INC.

                                              By: /s/ Frederic Scheer
                                                  ------------------------------
                                                  Name:  Frederic Scheer
                                                  Title: Chief Executive Officer
</TEXT>
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