XNY [China Xiniya Fashion] EFFECT: (Original Filing)

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XNY [China Xiniya Fashion] EFFECT: .FormData {color: blue; background-color: white; font-size: small; font-family:

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XNY [China Xiniya Fashion] CORRESP: (Original Filing)

[[Letterhead of Deutsche Bank Trust Company Americas] 100 F Street, N.E. Re: Registration Statement on Form F-6 Request for Acceleration Ladies and Gentlemen: Very truly yours, DEUTSCHE BANK TRUST COMPANY AMERICAS / s/ Christopher Konopelko Christopher Konopelko Vice President Michael Fitzpatrick Vice President CORRESP 1 filename1.htm]

XNY [China Xiniya Fashion] CORRESP: [Letterhead of Deutsche Bank Trust Company Americas] 100

[[Letterhead of Deutsche Bank Trust Company Americas] 100 F Street, N.E. Re: Registration Statement on Form F-6 Request for Acceleration Ladies and Gentlemen: Very truly yours, DEUTSCHE BANK TRUST COMPANY AMERICAS / s/ Christopher Konopelko Christopher Konopelko Vice President Michael Fitzpatrick Vice President CORRESP 1 filename1.htm]

XNY [China Xiniya Fashion] FWP: (Original Filing)

[Issuer Free Writing Prospectus China Xiniya Fashion Limited http://www.sec.gov/Archives/edgar/data/1499494/000095012310107259/h04357a3fv1za.htm The following information supplements and updates the information contained in our company’s preliminary prospectus dated November 8, 2010. All references to page numbers are to page numbers in Amendment No. 3 to the registration statement on Form F-1. The second paragraph under “Management’s Discussion and Analysis of Financial Condition and Results]

XNY [China Xiniya Fashion] FWP: Issuer Free Writing Prospectus China Xiniya Fashion Limited

[Issuer Free Writing Prospectus China Xiniya Fashion Limited http://www.sec.gov/Archives/edgar/data/1499494/000095012310107259/h04357a3fv1za.htm The following information supplements and updates the information contained in our company’s preliminary prospectus dated November 8, 2010. All references to page numbers are to page numbers in Amendment No. 3 to the registration statement on Form F-1. The second paragraph under “Management’s Discussion and Analysis of Financial Condition and Results]

XNY [China Xiniya Fashion] F-1/A: (Original Filing)

[] [Our ref VZL\657356\4137828v2 Direct tel +852 2971 3095 Email valerie.law@maplesandcalder.com China Xiniya Fashion Limited 19 November 2010 Dear Sirs China Xiniya Fashion Limited Company Registration Statement ADSs Shares We have acted as Cayman Islands legal advisers to China Xiniya Fashion Limited (the “ 1 Documents Reviewed For the purposes of this opinion, we have reviewed only originals, copies or final] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement of our report dated July 16, 2010 (except for Note 18(ii), as to which the date is November 4, 2010), relating to the financial statements of China Xiniya Fashion Limited, and to the reference to our Firm under the caption “Experts” in the prospectus.] [Page 2 November 19, 2010 The Company has responded to the Staff’s comments by revising the registration statement (“Amendment No. 3”) to comply with the comments. The Company’s responses to the Staff’s comments are set forth below. The numbered paragraphs below correspond to the numbered paragraphs of the Staff’s comment letter, which have been retyped herein in bold for your]

XNY [China Xiniya Fashion] F-1/A:

[] [Our ref VZL\657356\4137828v2 Direct tel +852 2971 3095 Email valerie.law@maplesandcalder.com China Xiniya Fashion Limited 19 November 2010 Dear Sirs China Xiniya Fashion Limited Company Registration Statement ADSs Shares We have acted as Cayman Islands legal advisers to China Xiniya Fashion Limited (the “ 1 Documents Reviewed For the purposes of this opinion, we have reviewed only originals, copies or final] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement of our report dated July 16, 2010 (except for Note 18(ii), as to which the date is November 4, 2010), relating to the financial statements of China Xiniya Fashion Limited, and to the reference to our Firm under the caption “Experts” in the prospectus.] [Page 2 November 19, 2010 The Company has responded to the Staff’s comments by revising the registration statement (“Amendment No. 3”) to comply with the comments. The Company’s responses to the Staff’s comments are set forth below. The numbered paragraphs below correspond to the numbered paragraphs of the Staff’s comment letter, which have been retyped herein in bold for your]

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