[PARTNERS Matthew D. Bersaniungwon Lee September 17, 2012 Via Edgar Mr. Martin James, Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Re: JinkoSolar Dear Mr. James: In order to prepare accurate andmpletewers to themments in your letter, and given that there will be national holidays in the from October 1 to October 7,]