[March 25, 2013 VIA EDGAR Office of Beverages, Apparel, and Mining 100 F Street, N.E. Re: China New Borun Corporation (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 6, 2012 File No. 001-34754 Dear Ms. Jenkins: * * * Item 3. Key Information, page 7 D. Risk Factors, page 9 1. As a public]