WH [WSP] CORRESP: (Original Filing)
[235 Chengnan Road, Wuxi High & New Technology Industrial Development Zone, Jiangsu Province, China 214028 Tel: 86-510-85360401 Fax: 86-510-85360636 December 27, 2011 VIA EDGAR Cecilia Blye, Chief Office of Global Security Risk Division of Corporation Finance 100 F Street, N.E. Re: WSP Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on September 14, 2011 File]