Subject: File No. S7-14-10
From: Jing Zhao, Ph. D
Affiliation: Humanitarian China

July 22, 2010

Dear SEC:

This is very important. I want to provide two comments.

1] Sometimes I did not receive proxy material or received after the shareholders meeting from my intermediary Ameritrade. For example, I submitted one proposal to Yahoo each year for its China human rights policy and was excluded each year with false information to the SEC. I planed to attend the shareholders meeting, but in 2006 I received the proxy material after the meeting and in 2010 I did not receive the proxy material. I wonder if this is from Yahoo to exclude me from attending the meeting.

2] I hold some stocks of Chinese companies and received proxy materials to "welcome" me to attend their shareholders meetings. But when I sent a representative to attend China South Airlines meeting, my representative was rejected to have a chance to speak. I think the SEC should specify what rights a shareholder of non-American company has.

Regards,

Jing Zhao, Ph. D Humanitarian China