SEC Comment Letter for AIFU Inc. (AIFU) (CIK 0001413855) (AIFU) — Dec 27, 2010

AIFU Inc. (AIFU) (CIK 0001413855)
Date: Dec. 27, 2010 · CIK: 0001413855 · Accession: 0000000000-10-077351

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File numbers found in text: 001-33768

Date

December 23, 2010

Author

Gus Rodriguez

Form

UPLOAD

Company

AIFU Inc. (AIFU) (CIK 0001413855)

Letter

December 23, 2010 Mr. Peng Ge Chief Financial Officer CNInsure, Inc. 22/F, Yinhai Building No. 299 Yanjiang Zhong Road Guangzhou, Guangdong 510110 People’s Republic of China

Re: CNInsure, Inc. Form 20-F for the Year Ended December 31, 2009 Filed on May 7, 2010 File No. 001-33768

Dear Mr. Ge:

We have completed our review of your fili ng and do not have any further comments at this time. Sincerely,

G u s R o d r i g u e z Accounting Branch Chief

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December 23, 2010

Mr. Peng Ge
Chief Financial Officer  CNInsure, Inc.  22/F, Yinhai Building No. 299  Yanjiang Zhong Road Guangzhou, Guangdong 510110 People’s Republic of China

 Re: CNInsure, Inc.    Form 20-F for the Year Ended December 31, 2009
Filed on May 7, 2010
 File No. 001-33768

Dear Mr. Ge:

We have completed our review of your fili ng and do not have any further comments at
this time.
Sincerely,

        G u s  R o d r i g u e z
Accounting Branch Chief

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