spcorresp-nov12010.htm

0001415889-10-000394.txt : 20110725 0001415889-10-000394.hdr.sgml : 20110725 20101101150004 ACCESSION NUMBER: 0001415889-10-000394 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SkyPeople Fruit Juice, Inc CENTRAL INDEX KEY: 0001066923 STANDARD INDUSTRIAL CLASSIFICATION: CANNED, FROZEN & PRESERVED FRUIT, VEG & FOOD SPECIALTIES [2030] IRS NUMBER: 980222013 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3233 GRAND AVENUE STREET 2: .SUITE N-353 CITY: CHINO HILLS STATE: CA ZIP: 91709-1489 BUSINESS PHONE: 8668153951 MAIL ADDRESS: STREET 1: 3233 GRAND AVENUE STREET 2: .SUITE N-353 CITY: CHINO HILLS STATE: CA ZIP: 91709-1489 FORMER COMPANY: FORMER CONFORMED NAME: ENTECH ENVIRONMENTAL TECHNOLOGIES INC DATE OF NAME CHANGE: 20040323 FORMER COMPANY: FORMER CONFORMED NAME: CYBER PUBLIC RELATIONS INC DATE OF NAME CHANGE: 20010111 CORRESP 1 filename1.htm spcorresp-nov12010.htm

Via U.S. Mail and EDGAR

Bob Carroll

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20002

Re:

SkyPeople Fruit Juice

Form 10-K for the fiscal year ended December 31, 2009

File No. 1-14523

Dear Mr. Carroll,

We have received your comment letter, dated September 27, 2010 to our Company, SkyPeople Fruit Juice, Inc., relating to our Annual Report on Form 10-K for the fiscal year ended December 31, 2009 which was filed on March 31, 2010 (the “Comment Letter”).

Please be advised that our China offices and facilities will be closed from October 1, 2010 to October 8, 2010 for the national holiday in connection with the National Day of China. In addition, management of the company is expected to visit the States for previously scheduled meetings and business activities between October 13, 2010 and October 22, 2010. In order to address your comments properly and sufficiently, we would like to request that the staff grant us an extension for us to respond to your Comment Letter. We plan to submit our reply to the Comment Letter by November 3, 2010.

We appreciate your understanding. If you have any concerns or questions, please contact Spring Liu, Chief Financial Officer, at (818) 390-1272.

Very truly yours,

/s/ Spring Liu

Spring Liu

Chief Financial Officer

SkyPeople Fruit Juice, Inc.

Add: 16F, China Development Bank Tower, No.2 Gaoxin 1st RD, Xi'an, China Postcode: 710075

Tel: 0086-29-88377001 Fax: 0086-29-88377295

www.skypeoplefruitjuice.com

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