CAAS [CHINA AUTOMOTIVE SYSTEMS] S-3/A: (Original Filing)
[PRE-EFFECTIVE AMENDMENT NO. 1 TO Form S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 China Automotive Systems, Inc. Delaware 33-0885775 (State or Other Jurisdiction of (I.R.S. Employer Incorporation or Organization) Identification Number) No. 1 Henglong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province People’s Republic of China (86) 27-5981-8527 (Address, including zip code, and telephone] [August ___, 2008 China Automotive Systems, Inc. No. 1 Henglong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province People’s Republic of China Re: Shares of Common Stock Ladies and Gentlemen: We have acted as counsel to China Automotive Systems, Inc., a Delaware corporation (the “ Company ”), in connection with the registration statement on Form S-3] [STATEMENT REGARDING COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES Ratio of Earnings to Fixed Charges Table For the Years Ended December 31, 2007 December 31, 2006 December 31, 2005 December 31, 2004 December 31, 2003 Income before provision for income taxes 20,737,277 12,026,135 7,367,659 11,689,782 11,226,243] [Schwartz Levitsky Feldman llp Chartered Accountants Licensed Public Accountants Toronto, Montreal CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form S-3/A of our report dated March 24, 2008, relating to the consolidated financial statements of China Automotive Systems, Inc. included in the Registration Statement for the fiscal years]