manatt manatt | phelps | phillips |
Thomas J. Poletti Manatt, Phelps & Phillips, LLP Direct Dial: (714) 371-2501 E-mail: TPoletti@manatt.com |
| August 16, 2016 | Client-Matter: 49913-032 |
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re | Registration Statement on Form S-3 | |
| Filed August 16, 2016 |
To Whom it May Concern,
On behalf of our client, Pingtan Marine Enterprise Ltd., a Cayman Islands exempted company (the “Company”), we hereby file the Company’s above-referenced Registration Statement on Form S-3 (the “Registration Statement”), as filed with the U.S. Securities and Exchange Commission (the “Commission”) on August 16, 2016.
Please direct any questions with respect to this filing to the undersigned at Manatt, Phelps & Phillips LLP, 695 Town Center Drive, 14th Floor, Costa Mesa, California 92626, phone (714) 371-2500 or email TPoletti@manatt.com.
Very truly yours,
MANATT, PHELPS & PHILLIPS LLP
/s/ Thomas J. Poletti
Thomas J. Poletti
Enclosure
| cc: | Xinrong Zhuo, Chief Executive Officer |
| Roy Yu, Chief Financial Officer |
695 Town Center Drive, 14th Floor, Costa Mesa, California 92626-1924 Telephone: 714.371.2500 Fax: 714.371.2550 Albany | Los Angeles | New York | Orange County | Palo Alto | Sacramento | San Francisco | Washington, D.C. |