EVK [Ever-Glory International,] CORRESP: (Original Filing)

[Ever-Glory International Group, Inc. Ever-Glory Commercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR May 23, 2013 Attention: Blaise A. Rhodes –Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ever-Glory International Group, Inc. Item 4.02 Form 8-K/A Filed May 7, 2013 File No. 001-34124 A marked version of the]

EVK [Ever-Glory International,] CORRESP: Ever-Glory International Group, Inc. Ever-Glory Commercial Center 509

[Ever-Glory International Group, Inc. Ever-Glory Commercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR May 23, 2013 Attention: Blaise A. Rhodes –Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ever-Glory International Group, Inc. Item 4.02 Form 8-K/A Filed May 7, 2013 File No. 001-34124 A marked version of the]

EVK [Ever-Glory International,] 8-K/A: (Original Filing)

[May 23, 2013 Attention: Blaise A. Rhodes RE: Ever-Glory International Group, Inc. Item 4.02 Form 8K Filed April 18, 2013 File No. 001-34124 Very truly yours, GHP Horwath, P.C. EX-7.1 2 f8k041313ex7ia2_everglory.htm LETTE FROM GHP HORWATH, P.C.]

EVK [Ever-Glory International,] 8-K/A: May 23, 2013 Attention: Blaise A. Rhodes RE:

[May 23, 2013 Attention: Blaise A. Rhodes RE: Ever-Glory International Group, Inc. Item 4.02 Form 8K Filed April 18, 2013 File No. 001-34124 Very truly yours, GHP Horwath, P.C. EX-7.1 2 f8k041313ex7ia2_everglory.htm LETTE FROM GHP HORWATH, P.C.]

EVK [Ever-Glory International,] 8-K/A: May 23, 2013 Attention:Blaise A. Rhodes RE: Ever-Glory

[May 23, 2013 Attention:Blaise A. Rhodes RE: Ever-Glory International, Item 4.02 Form 8K Filed April 18, 2013 File No. 001-34124 Very truly yours, GHP Horwath, P.C. LETTE FROM GHP HORWATH, P.C. f8k041313ex7ia2_everglory.htm 2 EX-7.1]

EVK [Ever-Glory International,] CORRESP: (Original Filing)

[Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR May 23, 2013 Attention: Blaise A. Rhodes Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: Ever-Glory International, Item 4.02 Form 8-K/A Filed May 7, 2013]

EVK [Ever-Glory International,] CORRESP: Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning

[Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR May 23, 2013 Attention: Blaise A. Rhodes Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: Ever-Glory International, Item 4.02 Form 8-K/A Filed May 7, 2013]

EVK [Ever-Glory International,] 8-K/A: (Original Filing)

[May 23, 2013 Attention:Blaise A. Rhodes RE: Ever-Glory International, Item 4.02 Form 8K Filed April 18, 2013 File No. 001-34124 Very truly yours, GHP Horwath, P.C. LETTE FROM GHP HORWATH, P.C. f8k041313ex7ia2_everglory.htm 2 EX-7.1]

XNY [China Xiniya Fashion] 6-K: (Original Filing)

[China Xiniya Fashion Limited Reports 2013 First Quarter Financial Results XIAMEN, FUJIAN, China—(PR NEWSWIRE)—May 20, 2013—China Xiniya Fashion Limited ("Xiniya" or the "Company" NYSE:XNY), a leading provider of men's business casual apparel in China, today reported financial results for the first quarter of 2013. The financial statements and other financial information included in this press release have been prepared in] []

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