HIHO [HIGHWAY] UPLOAD: (Original Filing)

[October 3, 2005 via 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 File No. 0-28990 Dear Ms. Fong: We have completed]

HIHO [HIGHWAY] UPLOAD: October 3, 2005 via U.S. Mail and facsimile

[October 3, 2005 via 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 File No. 0-28990 Dear Ms. Fong: We have completed]

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