CSIQ [Canadian Solar] CORRESP: 650 Riverbend Drive, Suite B Kitchener, Ontario, Canada
[650 Riverbend Drive, Suite B Kitchener, Ontario, Canada N2K 3S2 Tel: +1 519-954-2057 Fax: +1 519-954-2597 www.canadiansolar.com Mr. Gary Todd, Accounting Reviewer Mr. Brian Cascio, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Via EDGAR and U.S. Mail Re: Canadian Solar, Inc. Form 20-F for the fiscal year ended December 31, 2010 Filed May 17, 2011 File]
