CXDC [China XD Plastics Co] CORRESP: (Original Filing)
[Correspondence China XD Plastics Company Limited No. 9 Dalian North Road, Haping Road Centralized Industrial Park, Harbin Development Zone, Heilongjiang Province, PRC 150060 July 1, 2010 Division of Corporation Finance 100 F Street, N.E. Re: China XD Plastics Company Limited Registration Statement on Form S-3 File No. 333-167423 Ladies and Gentlemen: China XD Plastics Company Limited (the “Company”) hereby requests]