SOL [ReneSola] CORRESP: (Original Filing)
[RENESOLA LTD September 13, 2010 VIA EDGAR Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Eric Atallah, Staff Accountant Mr. Timothy Buchmiller, Reviewing Attorney Ms. Aslynn Hogue, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the fiscal year ended December 31, 2009 filed on June 7, 2010 File No. 1-33911 Dear Mr.]