XNY [China Xiniya Fashion] CORRESP: (Original Filing)
[RESIDENT PARTNERS Admitted in New York July 18, 2013 VIA EDGAR Ms. Tia L. Jenkins, Senior Assistant Chief Accountant Ms. Joanna Lam Mr. John Archfield Division of Corporation Finance 100 F Street, NE Re: China Xiniya Fashion Limited Form 20-F for the Fiscal Year ended December 31, 2012 Filed April 3, 2013 File No. 001-34958 Dear Ms. Jenkins: This letter]