HGSH [CHINA HGS REAL ESTATE] CORRESP: (Original Filing)
[September 20, 2013 VIA EDGAR Eric McPhee Staff Accountant Division of Corporation Finance Re: China HGS Real Estate Inc. Form 10-K/A for the Fiscal Year Ended September 30, 2012 Filed December 28, 2012 File No. 001-34864 Dear Mr. McPhee, Note 2. Summary of Significant Accounting Policies, page 47 Real estate property development completed and under development, page 50 1. We]