MY [CHINA MING YANG WIND POWER] CORRESP: VIA EDGAR September 14, 2012 Kristin Lochhead Gary
[VIA EDGAR September 14, 2012 Kristin Lochhead Gary Todd Brian Cascio Louis Rambo Timothy Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: China Ming Yang Wind Power Group Limited Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 30, 2012 File No. 001-34866 Dear Ms. Lochhead, Mr. Todd, Mr. Cascio, Mr. Rambo and Mr. Buchmiller: If]