[December 2, 2011 John Hartz Senior Assistant Chief Accountant 100 F Street, N.E. Re: Fuwei Films (Holdings) Co., Ltd. Form 20-F for the Year Ended December 31, 2010 Filed March 25, 2011 File No. 1-33176 Dear Mr. Hartz: Company Response Letter Staff Letter Annual Report 20-F/A Fuwei Films (Holdings) Co., Ltd. (the “ Form 20-F for the Year Ended December]