WH [WSP] CORRESP: (Original Filing)
[No. 38 Zhujiang Road, Xingqu, Wuxi, Jiangsu Province, China 214028 Tel: 86-510-85360401 Fax:86-510-85360636 / 86-510 85226351 December 28, 2012 VIA EDGAR Paul Monsour, Staff Attorney Anne Nguyen Parker, Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: WSP Holdings Limited Form 20-F for the Fiscal Year ended December 31, 2011 Filed April 30, 2012 File No. 001-33840 Dear]
