HIHO [HIGHWAY] CORRESP: (Original Filing)

[HIGHWAY HOLDINGS LIMITED Landmark North, Suite 810, Level 8 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong October 8, 2009 Via EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance Mail Stop 4631 100 F Street, N.E. Re: Highway Holdings Limited Form 20-F for the Fiscal Year Ended March 31, 2009 Filed June 22, 2009 File No.]

HIHO [HIGHWAY] CORRESP: HIGHWAY HOLDINGS LIMITED Landmark North, Suite 810, Level

[HIGHWAY HOLDINGS LIMITED Landmark North, Suite 810, Level 8 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong October 8, 2009 Via EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance Mail Stop 4631 100 F Street, N.E. Re: Highway Holdings Limited Form 20-F for the Fiscal Year Ended March 31, 2009 Filed June 22, 2009 File No.]

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