SOL [ReneSola] CORRESP: ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town
[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town November 14, 2013 VIA CORRESPONDENCE Mr. Kevin L. Vaughn, Accounting Branch Chief Ms. Tara Harkins, Staff Accountant Ms. Lynn Dicker, Reviewing Accountant Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 26, 2013 File No.: 001-33911 Dear Mr.]