[] [Office: +852 2801 6066 Mobile: +852 6621 8994 rthorp@traversthorpalberga.com Daqo New Energy Corp. 666 Longdu Avenue Wanzhou, Chongqing 404000 People’s Republic of China 8 July 2015 Dear Sirs Daqo New Energy Corp. Company Registration Statement Shares Plan We have examined the Registration Statement on Form S-8 to be filed by Daqo New Energy Corp., a Cayman Islands exempted company incorporated] [DAQO New energy corp. 2014 SHARE INCENTIVE PLAN ARTICLE 1 PURPOSE Plan Company The purpose of this DAQO New Energy Corp. 2014 Share Incentive Plan (the “ ARTICLE 2 DEFINITIONS AND CONSTRUCTION Wherever the following terms are used in the Plan they shall have the meanings specified below, unless the context clearly indicates otherwise. The singular pronoun shall include the] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports relating to the consolidated financial statements and financial statement schedule of Daqo New Energy Corp., its subsidiaries and its variable interest entity (the “Company”) and the effectiveness of the Company’s internal control over financial reporting dated]