JKS [JinkoSolar] CORRESP: (Original Filing)
[Solicitors and International Lawyers 12th Floor Gloucester Tower | The Landmark | 15 Queen’s Road Central | Hong Kong 香港 | 中环 | 皇后大道中十五号 | 置地广场 | 告罗士打大厦十二楼 电话 传真 www.shearman.com | Telephone PARTNERS September 28, 2012 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: JinkoSolar Holding Co., Ltd. Form]