[PART I INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS STYLE="font-family:Times New Roman" SIZE="2"> Item1. Plan Information* Item2. STYLE="font-family:Times New Roman" SIZE="2">* Information required by Part I to bentained in the Section10(a) prospectus is omitted from this registration statement in accordance with Rule 428 under the Securities Act and the Note to Part I of Form] [J.P.Morgan TABLE OFNTENTS PARTIES 1 RECITALS 1 Section1. Certain Definitions (a)R Register 1 (b)Rs; Direct RegistrationRs 1 (c)S 1 (d) Custodian 1 (e) Deliver, execute, issue et 1 (f) Delivery Order 1 (g) Deposited Securities 1 (h) Direct Registration System 2 (i) Holder 2 (j)] [Direct: +852 2801 6066 Cell: +852 9718 8740 E-mail:horp@thorpalberga.comqo New Energyrp. 666 Longdu Avenue Wanzhou, Chongqing 404000 Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">14 February 2011 Dear Sirsqo New Energyrp.mpany STYLE="font-family:Times New Roman" SIZE="2"> Registration Statement Shares Plan We have examined the Registration Statement on Form S-8 to be filed byqo New Energyrp., ayman] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM STYLE="font-family:Times New Roman" SIZE="2"> Wensent to theorporation by reference in this Registration Statement on Form S-8 of our reportted August18, 2010 relating to thensolidated financial statements and the financial statementhedule ofqo New Energyrp. of December31, 2007, 2008 and 2009 and for the period from November22, 2007 (inception) to]