[September 15, 2005 By U.S. mail and facsimile to 011 (852) 2343-4976 Po S. Fong Chief Financial Officer Highway Holdings Limited Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong RE: Highway Holdings Limited Form 20-F for the fiscal year ended March 31, 2005 Filed June 30, 2005 File No. 0-28990 Dear Ms.]