OSN [Ossen Innovation] CORRESP: (Original Filing)
[ULTRA GLORY INTERNATIONAL LTD. Akara Building 24 De Castro Street Wickhams Cay 1 Road Town Tortola, British Virgin Islands May 17, 2010 Christopher Owings Legal Branch Chief Division of Corporation Finance Mail Stop 7010 100 F Street, N.E. Re: Ultra Glory International Ltd. Registration Statement on Form 20-F File No. 000-53914 Filed April 30, 2010 Dear Mr. Owings: On behalf]