MY [CHINA MING YANG WIND POWER] CORRESP: (Original Filing)
[IMPSON HACHER ARTLETT S OWER ICBC T TH LOOR F ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D AIL DDRESS E-M +852-2514-7630 lchen@stblaw.com October 24, 2012 VIA EDGAR Ms. Kristin Lochhead Mr. Gary Todd Mr. Brian Cascio Mr. Louis Rambo Mr. Timothy Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: China]