CCCL [China Ceramics] CORRESP: (Original Filing)
[Giovanni Caruso Partner 345 Park Avenue New York, NY 10154 Direct Main Fax gcaruso@loeb.com November 3, 2011 Rufus Decker Accounting Branch Chief Division of Corporate Finance Re: China Ceramics Co., Ltd. Form 20-F for the Year ended December 31, 2010 Filed April 4, 2011 File No. 1-34944 Dear Mr. Decker: Company Response Letter Staff Letter Annual Report On behalf of]