TSL [Trina Solar] CORRESP: January 14, 2011 VIA EDGAR AND FACSIMILE Mr.
[January 14, 2011 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited Dear Mr. Vaughn and Ms. Harkins: For ease of review, we have set forth below each of the numbered comments of the Staffs letter and the Companys responses thereto. Form 20-F for the Fiscal Year Ended December 31, 2009 Note 2. Summary]
