[To: Division of Corporation Finance Station Place 100 F Street, N.E. Claire Erlanger Attn: China Automotive Systems, Inc. (the “ Company” ) Re: filing commenting on our 1. The Company is responsible for the adequacy and accuracy of the disclosure in the filing; 2. The Staff comments or changes to disclosure in response to the Staff comments do not foreclose]
[Division of Corporation Finance Station Place 100 F Street, N.E. Attn: Claire Erlanger Re: China Automotive Systems, Inc. (the “Company”) Form 10-K for the year ended December 31, 2008 Filed March 26, 2009 File No. 000-33123 Dear Ms. Erlanger: For your convenience, we have repeated comments from the Staff’s December 22, 2009 letter immediately prior to our response below. From]
[LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 100 F Street, NE Dear Ladies and Gentlemen: Brea,lifornia January 7, 2010 LETTER FROM MSWFT v170753_ex16-1.htm 2 EX-16.1]
[Division of Corporation Finance Station Place 100 F Street, N.E. Attn: Claire Erlanger Re: China Automotive Systems, Inc. (the “Company”) Form 10-K for the year ended December 31, 2008 Filed March 26, 2009 File No. 000-33123 Dear Ms. Erlanger: For your convenience, we have repeated comments from the Staff’s December 22, 2009 letter immediately prior to our response below. From]
[LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 100 F Street, NE Dear Ladies and Gentlemen: Brea,lifornia January 7, 2010 LETTER FROM MSWFT v170753_ex16-1.htm 2 EX-16.1]
[FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): January 6, 2010 CHINA HGS REAL ESTATE INC. Florida 000-49687 33-0961490 (State or other jurisdiction of (IRS Employer Identification No.) incorporation or organization) 6 Xinghan Road, 19th Floor Hanzhong City, Shaanxi Province People’s Republic of China, 723000 (212) 232-0120 N/A (Former name or former address, if changed since]
[FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): January 6, 2010 CHINA HGS REAL ESTATE INC. Florida 000-49687 33-0961490 (State or other jurisdiction of (IRS Employer Identification No.) incorporation or organization) 6 Xinghan Road, 19th Floor Hanzhong City, Shaanxi Province People’s Republic of China, 723000 (212) 232-0120 N/A (Former name or former address, if changed since]
