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Content analysis
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- 20-F Annual report (foreign)
- 1.1 Amended and Restated Articles of Association of the Registrant
- 2.3 Deposit Agreement Among the Registrant, the Depositary and Owners and Holders
- 8.1 Subsidiaries of Registrant
- 12.1 Certification of Chief Executive Officer Pursuant to Rule 13A-14(A)
- 12.2 Certification of Chief Financial Officer Pursuant to Rule 13A-14(A)
- 13.1 Certification Pursuant to Rule 13A-14(B)
- 23.1 Consent of Conyers Dill & Pearman
- 23.2 Consent of Sidley Austin
- 23.3 Consent of Chen & Co. Law Firm
- 23.4 Consent of Frost & Sullivan
- 23.5 Consent of Greater China Appraisal Limited
Exhibit 23.3
April 30, 2009
Gushan Environmental Energy Limited (the “Company”)
Room 908, China Merchants Tower
168-200 Connaught Road Central
Sheung Wan, Hong Kong
Dear Sirs:
We understand that the Company plans to file an annual report on Form 20-F for the fiscal year ended December 31, 2008 (the “Annual Report”) with the U.S. Securities and Exchange Commission (the “Commission”). We hereby consent to the reference of our name under the captions “Risk Factors” and “PRC Government Regulations” in the Annual Report and to the filing of this letter as an exhibit to the Annual Report.
In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the Rules and Regulations of the Commission promulgated thereunder.
| Sincerely yours, |
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| Chen & Co. Law Firm |
