EVK [Ever-Glory International,] CORRESP: (Original Filing)

[GERSTENVAGE 600 Lexington Avenue New York, NY10022-6018 T: 212-752-9700 F-212-980-5192 INFO@GERSTENSAVAGE.COM WWW.GERSTENSAVAGE.COM January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009] [100 N. Barranca Ave. #810 Westvina,lifornia 91791 Tel: (626) 839-9116 January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009]

EVK [Ever-Glory International,] CORRESP: GERSTENVAGE 600 Lexington Avenue New York, NY10022-6018 T:

[GERSTENVAGE 600 Lexington Avenue New York, NY10022-6018 T: 212-752-9700 F-212-980-5192 INFO@GERSTENSAVAGE.COM WWW.GERSTENSAVAGE.COM January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009] [100 N. Barranca Ave. #810 Westvina,lifornia 91791 Tel: (626) 839-9116 January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009]

EVK [Ever-Glory International,] 10-Q/A: (Original Filing)

[EVER-GLORY INTERNATIONAL, FORM10-Q/A EXPLANATORY NOTE Restate the Financial Statements; Revise the Recent Accounting Pronouncements and Results of Operations sections in Item 2, Management's Discussion and Analysis of Financialndition and Results of Operations. Revise Note 1, Note 2 and Note 5 to the unaudited interimndensednsolidated Financial Statements; and] [Section 302 of therbanes-Oxley Act of 2002 I, Edward Yihua Kang, certify that: 1. I have reviewed this quarterly report onForm 10-Q/A of Ever-Glory International,; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in] [Section 302 of therbanes-Oxley Act of 2002 I, Yan Guo, certify that: 1. I have reviewed this quarterly report onForm 10-Q/A of Ever-Glory International,; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light] [OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Edward Yihua Kang Chief Executive Officer v172297_ex32-1.htm 4 EX-32.1] [OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Yan Guo Chief Finance Officer (Principal Finance Officer) v172297_ex32-2.htm 5 EX-32.2]

EVK [Ever-Glory International,] 10-Q/A: EVER-GLORY INTERNATIONAL, FORM10-Q/A EXPLANATORY NOTE Restate the Financial

[EVER-GLORY INTERNATIONAL, FORM10-Q/A EXPLANATORY NOTE Restate the Financial Statements; Revise the Recent Accounting Pronouncements and Results of Operations sections in Item 2, Management's Discussion and Analysis of Financialndition and Results of Operations. Revise Note 1, Note 2 and Note 5 to the unaudited interimndensednsolidated Financial Statements; and] [Section 302 of therbanes-Oxley Act of 2002 I, Edward Yihua Kang, certify that: 1. I have reviewed this quarterly report onForm 10-Q/A of Ever-Glory International,; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in] [Section 302 of therbanes-Oxley Act of 2002 I, Yan Guo, certify that: 1. I have reviewed this quarterly report onForm 10-Q/A of Ever-Glory International,; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light] [OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Edward Yihua Kang Chief Executive Officer v172297_ex32-1.htm 4 EX-32.1] [OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Yan Guo Chief Finance Officer (Principal Finance Officer) v172297_ex32-2.htm 5 EX-32.2]

EVK [Ever-Glory International,] 8-K: (Original Filing)

[FORM 8-K CURRENT REPORT Date of report (Date of earliest event reported): January 26, 2009 (January 20, 2009) EVER-GLORY INTERNATIONAL GROUP, INC. Florida 000-28806 65-0420146 (State or other jurisdiction of incorporation) (Commission File No.) (IRS Employer Identification No.) 100 N. Barranca Ave. #810 West Covina, CA 91791 (626) 859-6638 ¨ ¨ ¨ ¨]

EVK [Ever-Glory International,] 8-K: FORM 8-K CURRENT REPORT Date of report (Date

[FORM 8-K CURRENT REPORT Date of report (Date of earliest event reported): January 26, 2009 (January 20, 2009) EVER-GLORY INTERNATIONAL GROUP, INC. Florida 000-28806 65-0420146 (State or other jurisdiction of incorporation) (Commission File No.) (IRS Employer Identification No.) 100 N. Barranca Ave. #810 West Covina, CA 91791 (626) 859-6638 ¨ ¨ ¨ ¨]

EVK [Ever-Glory International,] 8-K: (Original Filing)

[FORM 8-K CURRENT REPORTte of report (Date of earliest event reported): January 26, 2009 (January 20, 2009) EVER-GLORY INTERNATIONAL, Florida 000-28806 65-0420146 (State or other jurisdiction oforporation) (Commission File No.) (IRS Employer Identification No.) 100 N. Barranca Ave. #810 Westvina, 91791 (626) 859-6638 Item 4.02Non-Reliance on Previously Issued Financial Statements or a Related Audit Report]

EVK [Ever-Glory International,] 8-K: FORM 8-K CURRENT REPORTte of report (Date of

[FORM 8-K CURRENT REPORTte of report (Date of earliest event reported): January 26, 2009 (January 20, 2009) EVER-GLORY INTERNATIONAL, Florida 000-28806 65-0420146 (State or other jurisdiction oforporation) (Commission File No.) (IRS Employer Identification No.) 100 N. Barranca Ave. #810 Westvina, 91791 (626) 859-6638 Item 4.02Non-Reliance on Previously Issued Financial Statements or a Related Audit Report]

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