EVK [Ever-Glory International,] CORRESP: Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning

[Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR May 23, 2013 Attention: Blaise A. Rhodes Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: Ever-Glory International, Item 4.02 Form 8-K/A Filed May 7, 2013]

EVK [Ever-Glory International,] 8-K/A: (Original Filing)

[May 23, 2013 Attention:Blaise A. Rhodes RE: Ever-Glory International, Item 4.02 Form 8K Filed April 18, 2013 File No. 001-34124 Very truly yours, GHP Horwath, P.C. LETTE FROM GHP HORWATH, P.C. f8k041313ex7ia2_everglory.htm 2 EX-7.1]

EVK [Ever-Glory International,] 8-K/A: May 23, 2013 Attention:Blaise A. Rhodes RE: Ever-Glory

[May 23, 2013 Attention:Blaise A. Rhodes RE: Ever-Glory International, Item 4.02 Form 8K Filed April 18, 2013 File No. 001-34124 Very truly yours, GHP Horwath, P.C. LETTE FROM GHP HORWATH, P.C. f8k041313ex7ia2_everglory.htm 2 EX-7.1]

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