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 Staffs comments by revising the registration statement (Amendment No. 3) to comply with the comments. The Companys responses to the Staffs comments are set forth below. The numbered paragraphs below correspond to the numbered paragraphs of the Staffs comment letter, which have been retyped herein in bold for your]