SORL [SORL Auto Parts] CORRESP: (Original Filing)
[September 11, 2014 VIA EDGAR Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Heath D. Linsky 404-504-7691 hdl@mmmlaw.com www.mmmlaw.com Re: SORL Auto Parts, Inc. Form 10-K for the year ended December 31, 2013 Filed March 31, 2014 Form 10-Q for the quarter ended March 31, 2014 Filed May 15, 2014 File No. 000-11991 Dear] [September 11, 2014 VIA EDGAR Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Form 10-K for the year ended December 31, 2013 Filed March 31, 2014 Form 10-Q for the quarter ended March 31, 2014 Filed May 15, 2014 File No. 000-11991 Dear Ms. Cvrkel: • the Company is]