SCOK [Hongli Clean Energy Technologies] CORRESP: SINOCOKING COAL & COKE CHEMICAL INDUSTRIES, INC. Kuanggong

[SINOCOKING COAL & COKE CHEMICAL INDUSTRIES, INC. Kuanggong Road and Tiyu Road 10th Floor Chengshi Xin Yong She, Xinhua District Pingdingshan, Henan Province People’s Republic of China 467000 Telephone: +86-3752882999 June 30, 2011 FILED AS EDGAR CORRESPONDENCE Division of Corporation Finance 100 F Street, N.E. Attn: Melinda Hooker Re: Sinocoking Coal & Coke Chemical Industries, Inc. Form 8-K Filed May]

OSN [Ossen Innovation] 6-K: (Original Filing)

[Ossen Innovation Announces 2010 Audited Financial Results SHANGHAI, June 24, 2011 -- Ossen Innovation Co., Ltd. ("Ossen" or the "Company") (Nasdaq: OSN), a China-based manufacturer of galvanized pre-stressed steel wires used in the production of bridge cables as well as other pre-stressed steel materials, today announced audited financial results for the year ended December 31, 2010. Highlights: · Revenue increased] [Form 6-K OSSEN INNOVATION CO., LTD. 518 SHANGCHENG ROAD, FLOOR 17, SHANGHAI, 200120, PEOPLE’S REPUBLIC OF CHINA þ o Form 20-F o þ Yes OSSEN INNOVATION CO., LTD.]

OSN [Ossen Innovation] 6-K: Ossen Innovation Announces 2010 Audited Financial Results SHANGHAI,

[Ossen Innovation Announces 2010 Audited Financial Results SHANGHAI, June 24, 2011 -- Ossen Innovation Co., Ltd. ("Ossen" or the "Company") (Nasdaq: OSN), a China-based manufacturer of galvanized pre-stressed steel wires used in the production of bridge cables as well as other pre-stressed steel materials, today announced audited financial results for the year ended December 31, 2010. Highlights: · Revenue increased] [Form 6-K OSSEN INNOVATION CO., LTD. 518 SHANGCHENG ROAD, FLOOR 17, SHANGHAI, 200120, PEOPLE’S REPUBLIC OF CHINA þ o Form 20-F o þ Yes OSSEN INNOVATION CO., LTD.]

OSN [Ossen Innovation] 20-F: (Original Filing)

[FORM 20-F ¨ OR x For the fiscal year ended December 31, 2010 OR ¨ OR ¨ Date of event requiring this shell company report: Ossen Innovation Co., Ltd. British Virgin Islands (Jurisdiction of Incorporation or Organization) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China Yilun Jin Tel: +86 (21) 6888-8886 Fax: +86 (21) 68888666 518 Shangcheng] [EXCHANGE ACT RULE 13A-14(A)/15D-14(A) OF THE SARBANES-OXLEY ACT OF 2002 I, Wei Hua, certify that: 1. I have reviewed this annual report on Form 20-F of Ossen Innovation Co., Ltd.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [EXCHANGE ACT RULE 13A-14(A)/15D-14(A) OF THE SARBANES-OXLEY ACT OF 2002 I, Yilun Jin, certify that: 1. I have reviewed this annual report on Form 20-F of Ossen Innovation Co., Ltd.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [THE SARBANES-OXLEY ACT OF 2002 1. 2. Wei Hua] [THE SARBANES-OXLEY ACT OF 2002 1. 2. Yilun Jin (Principal Financial Officer)] [June 23, 2011 450 Fifth Street, N.W. Commissioners: Very truly yours, Sherb & Co., LLP EX-15.1 8 v226782_ex15-1.htm LETTER FROM SHERB & CO., LLP]

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