CSUN [China Sunergy] CORRESP: (Original Filing)
[CHINA SUNERGY CO., LTD. No. 123 Focheng West Road Jiangning Economic & Technical Development Zone Nanjing, Jiangsu 211100, People’s Republic of China (86 25) 5276 6688 March 12, 20 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Ms. Kate Tillan, Assistant Chief Accountant Ms. Li Xiao, Staff Accountant Division of Corporation Finance Exchange Commission (the “Commission”) Re: China Sunergy]