CYD [CHINA YUCHAI INTERNATIONAL] CORRESP: (Original Filing)
[June11, 2010 Via Edgar and Facsimile (703)813-6985 Division ofrporation Finance Attention: Brianscio Re: China Yuchai International Limited China Yuchai This letter sets forth the response of China Yuchai International Limited ( 1.mment: We note that your independent registered accountants report does notlude an opinion on whether the financial statementsmply with IFRS issued by the IASB.]