DQ [DAQO NEW ENERGY] F-3: (Original Filing)
[] [Office: Mobile: rthorp@traversthorpalberga.com To: Daqo New Energy Corp. 23 December 2014 Dear Sirs Daqo New Energy Corp. Company Commission Act Registration Statement Ordinary Shares ADSs Preferred Shares Equity Securities Securities We have acted as Cayman Islands legal advisers to Daqo New Energy Corp. (the " This opinion is given in accordance with the terms of the Legal Matters section of] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form F-3 of our report dated April 14, 2014, relating to the consolidated financial statements and financial statement schedule of Daqo New Energy Corp. and subsidiaries and variable interest entity (the “Company”), appearing in the Annual Report on Form 20-F of] [20/F, China Resources Building 8 Jianguomenbei Avenue Beijing 100005, PRC T: (86-10) 8519-1300 F: (86-10) 8519-1350 junhebj@junhe.com December 23, 2014 Daqo New Energy Corp. Ladies and Gentlemen: Sincerely yours, Jun He Law Offices Beijing Head Office Tel: (86-10) 8519-1300 Fax: (86-10) 8519-1350 Shenzhen Office Tel: (86-755) 2587-0765 Fax: (86-755) 2587-0780 Dalian Office Tel: (86-411) 8250-7578 Fax: (86-411) 8250-7579 Hong Kong]