Ticker: HIHO, Company: HIGHWAY HOLDINGS LTD, Type: F-3/A, Date: 2010-12-27
Original SEC Filing: Click here

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Webplus: HIHO/20101227/F-3.A/1/000.htm SEC Original: v206543_f3a.htm
PRE-EFFECTIVE AMENDMENT NO. 2 TO FORM F-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Highway Holdings Limited British Virgin Islands NA (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong (852) 2344-4248 Roland Kohl Chief Executive Officer Suite 810, Level

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Webplus: HIHO/20101227/F-3.A/2_EX-5.1/000.htm SEC Original: v206543_ex5-1.htm
Harney Westwood & Riegels Craigmuir Chambers PO Box 71, Road Town Tortola VG1110, British Virgin Islands Tel: +1 284 494 2233 Fax: +1 284 494 3547 www.harneys.com Your Ref 24 December 2010 Our Ref 018475.0002/ENM Doc ID 2726776_5 Highway Holdings Limited Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories Hong Kong Dear Sirs Highway

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Webplus: HIHO/20101227/F-3.A/4_EX-23.1/000.htm SEC Original: v206543_ex23-1.htm
EXIHIBIT 23.1 AGCA, Inc. CONSENT OF INDEPENDENT ACCOUNTANTS We also consent to the reference to our Firm under the caption “Experts” in such Registration Statement. Arcadia, California December 27, 2010 EX-23.1 4 v206543_ex23-1.htm

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Webplus: HIHO/20101227/F-3.A/5_EX-23.2/000.htm SEC Original: v206543_ex23-2.htm
EXIHIBIT 23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Pre-effective Amendment No. 2 to Registration Statement on Form F-3 of our reports dated June 20, 2009 and June 29, 2010 as to Note 2(q) relating to the consolidated financial statements as of March 31, 2009 and for each of the two

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Webplus: HIHO/20101227/F-3.A/6_CORRESP/000.htm SEC Original: filename6.htm
Concurrently with the filing of Amendment No. 2, the Company is submitting an acceleration request to have the Registration Statement declared effective on December 30, 2010. The acceleration request contains the representations in the three bullet points on page 2 of the Staff’s letter. Please contact me if you have any questions regarding this letter or Amendment No. 2. Thank

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Company Information:

Ticker: HIHO, Company: HIGHWAY HOLDINGS LTD, Type: F-3/A, Date: 2010-12-27CIK: 0001026785, Location: K3, SIC: 3490, SIC Desc: MISCELLANEOUS FABRICATED METAL PRODUCTS
Business Phone & Address:
LEVEL 18 LANDMARK N 39 LUNG SUM AVE
SHEUNG SHUI, K3