[Division of Corporation Finance Station Place 100F Street, N.E. Linda Cvrkel/Claire Erlanger Attention: 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. Cvrkel and Ms. Erlanger: For your convenience, the Company has repeated comments from the Staff’s February 17, 2010 letter immediately prior to]