Togather with BERNET CASTAGNET WANTZ & Associés, a French law firm based in Paris, RayYin contributed an article concerning the new Bankruptcy Law in China, which has been published in a French Magazine named MOCI recently. The article introtroduces the background of issuing such a new bankruptcy law in 2006, the significent changes comparing with the previous one and especially the impact for foreign funded enterprises in China. (May 28 2007)