Hand & Hand
24 Calle de La Luna
San Clemente, CA 92673
August 30, 2010
Division of Corporation Finance
Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Dear Sirs and Mesdames:
We are filing today 8 Registration Statements on Form 10 for the following issuers:
China Bright Star Limited
China Golden Star Holdings Limited
China Highlands Limited
China Rising Star Limited
Dunhuang Treasures Limited
Noble China Holdings Limited
Red Jade Holdings Limited
Summer Highlands Limited
The filings are identical except for the name of the entity. Should the staff determine to review the filings comments may be faxed to my office at (949) 489-0034.
Very truly yours,
Jehu Hand
JH:kp