CNR [CHINA METRO-RURAL] CORRESP: February 25, 2011 IA DGAR V Filing Desk
[February 25, 2011 IA DGAR V Filing Desk 100 F Street, N.E. Attention: Tom Kluck, Legal Branch Chief Re: China Metro-Rural Holdings Limited Registration Statement on Form F-3 (File No. 333-171825) Acceleration Request Ladies and Gentlemen: Company Registration Statement China Metro-Rural Holdings Limited (the The Company hereby acknowledges that: Commission Staff February 25, 2011 Page 2]