CSUN [China Sunergy] CORRESP: (Original Filing)
[CHINA SUNERGY CO., LTD October 14, 2011 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Ms. Kate Tillan, Assistant Chief Accountant Ms. Leigh Ann Schultz Ms. Aslynn Hogue, Staff Attorney Mr. Geoffrey Kruczek, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Sunergy Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed]