OSN [Ossen Innovation] 424B4: (Original Filing)

[Investing in our ADSs involves risks. Please read the risks under the section captioned “Risk Factors” beginning on page 10 of this prospectus. Per ADS Total Initial public offering price $ 4.50 $ 22,500,000 Underwriting discounts and commissions (1) $ 0.315 $ 1,575,000 Proceeds, before expenses, to us (2) $ 4.185 $ 20,925,000 (1) Does not include any shares sold]

OSN [Ossen Innovation] 424B4: Investing in our ADSs involves risks. Please read

[Investing in our ADSs involves risks. Please read the risks under the section captioned “Risk Factors” beginning on page 10 of this prospectus. Per ADS Total Initial public offering price $ 4.50 $ 22,500,000 Underwriting discounts and commissions (1) $ 0.315 $ 1,575,000 Proceeds, before expenses, to us (2) $ 4.185 $ 20,925,000 (1) Does not include any shares sold]

OSN [Ossen Innovation] EFFECT: (Original Filing)

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OSN [Ossen Innovation] EFFECT: .FormData {color: blue; background-color: white; font-size: small; font-family:

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OSN [Ossen Innovation] CORRESP: (Original Filing)

[December 16, 2010 100 F. Street N.E. Attention: Division of Corporation Finance Office of International Corporate Finance Ossen Innovation Co., Ltd. Registration Statement on Form F-6 Registration Statement No. 333-170975 Dear Sir or Madam: In accordance with Rule 461 of Regulation C under the requests acceleration of effectiveness of the above- captioned Registration Statement on Form F-6 to 3:00 p.m.]

OSN [Ossen Innovation] CORRESP: December 16, 2010 100 F. Street N.E. Attention:

[December 16, 2010 100 F. Street N.E. Attention: Division of Corporation Finance Office of International Corporate Finance Ossen Innovation Co., Ltd. Registration Statement on Form F-6 Registration Statement No. 333-170975 Dear Sir or Madam: In accordance with Rule 461 of Regulation C under the requests acceleration of effectiveness of the above- captioned Registration Statement on Form F-6 to 3:00 p.m.]

OSN [Ossen Innovation] CORRESP: (Original Filing)

[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 December 16, 2010 Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Registration Statement on Form F-1 Filed December 16, 2010 File No. 333-168496 Registration Statement on Form F-6 Filed December] [December 16, 2010 Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F. Street, NE Re: Ossen Innovation Co., Ltd. File No. 333-168496 VIA FACSIMILE Ladies and Gentlemen: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectuses: November 19, 2010, November 24, 2010 and]

OSN [Ossen Innovation] CORRESP: Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor

[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 December 16, 2010 Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Registration Statement on Form F-1 Filed December 16, 2010 File No. 333-168496 Registration Statement on Form F-6 Filed December] [December 16, 2010 Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F. Street, NE Re: Ossen Innovation Co., Ltd. File No. 333-168496 VIA FACSIMILE Ladies and Gentlemen: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectuses: November 19, 2010, November 24, 2010 and]

OSN [Ossen Innovation] F-1/A: (Original Filing)

[Amendment No. 8 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 8, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’] [GRANDALL LEGAL GROUP December 16, 2010 Ossen Innovation Co., Ltd 518 Shangcheng Road, Floor 17 Shanghai, 200120 People’s Republic of China Consent Letter Re: To Whom It May Concern: Sincerely yours, Grandall Legal Group (Shanghai) Office EX-23.5 8 v205656_ex23-5.htm]

OSN [Ossen Innovation] F-1/A: Amendment No. 8 to FORM F-1 REGISTRATION STATEMENT

[Amendment No. 8 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 8, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’] [GRANDALL LEGAL GROUP December 16, 2010 Ossen Innovation Co., Ltd 518 Shangcheng Road, Floor 17 Shanghai, 200120 People’s Republic of China Consent Letter Re: To Whom It May Concern: Sincerely yours, Grandall Legal Group (Shanghai) Office EX-23.5 8 v205656_ex23-5.htm]

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