(1)    »¯¤j§g  (submission provided in Chinese)

(2)    CCIF CPA Limited

(3)    Charltons Solicitors representing: 
           Anglo Chinese Corporate Finance, Limited 
           Quam Limited 
           Somerley Limited 
           Taifook Capital Limited

(4)    Deloitte & Touche Corporate Finance Ltd.

(5)    Glory Mark Hi-Tech (Holdings) Ltd.  (submission provided in Chinese)

(6)    Hong Kong Institute of Certified Public Accountants

(7)    Hong Kong Stockbrokers Association 

(8)    PricewaterhouseCoopers

(9)    Robin Fox

(10)  The Chamber of Hong Kong Listed Companies

(11)  Tong Ren Tang Technologies Co. Ltd.  (submission provided in Chinese)