[FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SYNUTRA INTERNATIONAL, INC. Delaware 13-4306188 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 2275 Research Blvd., Suite 500 Rockville, Maryland 20850 (301) 840-3888 Weiguo Zhang President and Chief Operating Officer 2275 Research Blvd., Suite 500 Rockville, Maryland 20850 (301) 840-3888 (Name, address, including zip code, and] [beijing brussels century city hong kong london newport beach new york 1625 Eye Street, NW telephone facsimile www.omm.com san francisco shanghai silicon valley singapore tokyo December 11, 2009 848668-010 Synutra International, Inc. 2275 Research Blvd., Suite 500 Rockville, Maryland 20850 Re: Registration of Securities of Synutra International, Inc. Ladies and Gentlemen: Company Registration Statement Commission Securities Act Common Stock Primary] [SYNUTRA INTERNATIONAL, INC. COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES (In thousands, except ratios) Six Months Ended September 30, Year Ended March 31, Three Months Ended March 31, Year Ended December 31, 2009 2009 2008 2007 2006 2005 2004 2004 Fixed charges:] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Shanghai, China December 10, 2009 EX-23.1 6 v168654_ex23-1.htm] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement of Synutra International, Inc. and Subsidiaries on Form S-3 of our report dated June 26, 2007 (June 11, 2009 as to the segment information restatement discussed in Note 17 to the consolidated financial statements), relating to the consolidated financial statements and financial]