[CHINA CERAMICS CO., LTD. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone Anhai, Jinjiang City Fujian Province, PRC July 8, 2010 VIA TELECOPY Pamela A. Long Assistant Director 100 F Street, NE Mail Stop 4631 RE: China Ceramics Co., Ltd. (the “Company”) Registration Statement on Form F-1 File No. 333-164784) (the “Registration Statement”) ( Dear Ms. Long: The Company]