-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VeSC5aU1NjGkBEuDFaBCBCdTdK5VKYoVeptkGI48x02d/r3KZ9oLrpwRbn5POo7M SfRzXnWwTDWgaTq8FmApUQ== 0001144204-08-033566.txt : 20080723 0001144204-08-033566.hdr.sgml : 20080723 20080604111626 ACCESSION NUMBER: 0001144204-08-033566 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ever-Glory International Group, Inc. CENTRAL INDEX KEY: 0000943184 STANDARD INDUSTRIAL CLASSIFICATION: APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300] IRS NUMBER: 650548697 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 N. BARRANCA AVE. STREET 2: #810 CITY: WEST COVINA STATE: CA ZIP: 91791 BUSINESS PHONE: 626-839-9116 MAIL ADDRESS: STREET 1: 100 N. BARRANCA AVE. STREET 2: #810 CITY: WEST COVINA STATE: CA ZIP: 91791 FORMER COMPANY: FORMER CONFORMED NAME: ever-glory international group, inc. DATE OF NAME CHANGE: 20051121 FORMER COMPANY: FORMER CONFORMED NAME: ANDEAN DEVELOPMENT CORP DATE OF NAME CHANGE: 19950329 CORRESP 1 filename1.htm Unassociated Document
RICHARDSON & PATEL LLP
10900 Wilshire Blvd, Suite 500
Los Angeles, CA 90024
Telephone (310) 208-1182
Facsimile (310) 208-1154

 
June 4, 2008


VIA FEDERAL EXPRESS, EDGAR, AND FASCIMILE

Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549-6010
Attn: Pamela A. Long


Re:
Ever-Glory International Group, Inc.
Registration Statement on Form S-1
Filed May 28, 2008
File No. 333-151217

Dear Ms. Long:

On behalf of Ever-Glory International Group, Inc. (the “Company” or “Ever-Glory”), set forth below is the Company’s response to the comment received from the staff (“Staff”) of the Securities and Exchange Commission in the letter dated June 2, 2008. We have reproduced the Staff’s comment in bold type for your convenience and have followed the comment with the Company’s response. References in this letter to “we”, “our”, or “us” mean the Company or its advisors, as the context may require.

General

1.
Please amend the selling shareholder table to include all shares beneficially owned by selling shareholders (including those underlying convertibles notes registered on Form S-1 333-146528) as being beneficially owned.
 
Response: We have amended the selling shareholder table on page 34 accordingly.



*   *   *   *   *
 

Pamela A. Long
Securities and Exchange Commission
June 3, 2008
 
 

We hope that the information contained in this letter satisfactorily addresses the comments by the Staff. Please do not hesitate to contact the undersigned by telephone at (310) 208-1182, or by facsimile at (310) 208-1154.
 
     
 
Very truly yours,
RICHARDSON & PATEL, LLP
 
 
 
/s/ Jamie H. Kim
 
  Jamie H. Kim, Esq.



 
 
 
 

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