SEED [Origin Agritech] CORRESP: Origin Agritech Limited No. 21 Sheng Ming Yuan
[Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District Beijing 102206 China July 29, 2009 Filed via EDGAR Mail Stop #3561 100 F. Street, NE Attention: John Reynolds, Assistant Director Re: Origin Agritech Limited Dear Sirs: Form 20-F for Fiscal Year Ended September 20, 2008 Item 15 – Controls and Procedures, page 117 (c) Changes in internal control]