[January22, 2010 Mail Stop 3030 Kevin Vaughn, Accounting Branch Chief Re: Yingli Green Energympany Limited (thempany ) Dear Mr.Vaughn, Ms.Harkins, Mr.Eckstein and Mr.Mumford: Staffmmission Form20-F Reference is made to the letter we received from the staff (the We set forth below our responses to themmentsntained in the Staffs letterted January 11, 2010. For yournvenience, we]