XIN [Xinyuan Real Estate] CORRESP: (Original Filing)

[Baker & McKenzie LLP 1114 Avenue of the Americas New York, New York 10036, USA Tel: +1 212 626 4100 Fax: +1 212 310 1600 www.bakernet.com CONFIDENTIAL October 27, 2009 Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Omer Ozden Tel: +1 212 626 4695 omer.ozden@bakernet.com VIA OVERNIGHT MAIL AND EDGAR RE: Xinyuan Real Estate]

XIN [Xinyuan Real Estate] CORRESP: Baker & McKenzie LLP 1114 Avenue of the

[Baker & McKenzie LLP 1114 Avenue of the Americas New York, New York 10036, USA Tel: +1 212 626 4100 Fax: +1 212 310 1600 www.bakernet.com CONFIDENTIAL October 27, 2009 Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Omer Ozden Tel: +1 212 626 4695 omer.ozden@bakernet.com VIA OVERNIGHT MAIL AND EDGAR RE: Xinyuan Real Estate]

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