[[Letterhead of Daqo New Energy Corp.] 666 Longdu Avenue Wanzhou, Chongqing F4 404000 The People’s Republic of China August 28, 2014 VIA EDGAR Martin James, Senior Assistant Chief Accountant Brian Soares Kate Tillan, Assistant Chief Accountant Li Xiao, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Daqo New Energy Corp. (the “Company”) Form 20-F for the fiscal]