CAAS [CHINA AUTOMOTIVE SYSTEMS] CORRESP: (Original Filing)
[China Automotive Systems, Inc. No. 1 Henlong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province The People’s Republic of China January 7, 2011 Beverly A. Singleton Staff Accountant Division of Corporation Finance 100 F Street, N.E. RE: China Automotive Systems, Inc. Item 4.01 of Form 8-K Filed December 13, 2010 File No. 0-33123 Dear Ms. Singleton,]