CXDC [China XD Plastics Co] CORRESP: Correspondence CHINA XD PLASTICS COMPANY LIMITED No. 9
[Correspondence CHINA XD PLASTICS COMPANY LIMITED No. 9 Dalian North Road, Haping Road Centralized Industrial Park, Harbin Development Zone, Heilongjiang Province, P. R. China August 31, 2011 VIA EDGAR AND FACSIMILE Mr. Rufus Decker Accounting Branch Chief 100 F Street, N.E. RE China XD Plastics Company Limited Form 10-K/A for the Year Ended December 31, 2010 Filed April 27, 2011]