[November 19, 2010 Mr. Damon Colbert Re: China Xiniya Fashion Limited Dear Mr. Colbert: In connection with the above-captioned Registration Statement, we wish to advise that between November 8, 2010 and the date hereof 3600 copies of the Preliminary Prospectus dated November 8, 2010 were distributed as follows: 3600 to 4 underwriters; 1900 institutional investors; 450 individuals. * * *]
[China Xiniya Fashion Limited November 19, 2010 VIA FACSIMILE AND EDGAR China Xiniya Fashion Limited Registration Statement on Form F-1 Ladies and Gentlemen: * * * * * China Xiniya Fashion Limited Very truly yours, Chee Jiong Ng Chief Financial Officer CORRESP 1 filename1.htm]
[China Xiniya Fashion Limited November 19, 2010 VIA FACSIMILE AND EDGAR China Xiniya Fashion Limited Registration Statement on Form F-1 Ladies and Gentlemen: * * * * * China Xiniya Fashion Limited Very truly yours, Chee Jiong Ng Chief Financial Officer CORRESP 1 filename1.htm]
[[Letterhead of Deutsche Bank Trust Company Americas] 100 F Street, N.E. Re: Registration Statement on Form F-6 Request for Acceleration Ladies and Gentlemen: Very truly yours, DEUTSCHE BANK TRUST COMPANY AMERICAS / s/ Christopher Konopelko Christopher Konopelko Vice President Michael Fitzpatrick Vice President CORRESP 1 filename1.htm]
[[Letterhead of Deutsche Bank Trust Company Americas] 100 F Street, N.E. Re: Registration Statement on Form F-6 Request for Acceleration Ladies and Gentlemen: Very truly yours, DEUTSCHE BANK TRUST COMPANY AMERICAS / s/ Christopher Konopelko Christopher Konopelko Vice President Michael Fitzpatrick Vice President CORRESP 1 filename1.htm]
[Issuer Free Writing Prospectus China Xiniya Fashion Limited http://www.sec.gov/Archives/edgar/data/1499494/000095012310107259/h04357a3fv1za.htm The following information supplements and updates the information contained in our companys preliminary prospectus dated November 8, 2010. All references to page numbers are to page numbers in Amendment No. 3 to the registration statement on Form F-1. The second paragraph under Managements Discussion and Analysis of Financial Condition and Results]
[Issuer Free Writing Prospectus China Xiniya Fashion Limited http://www.sec.gov/Archives/edgar/data/1499494/000095012310107259/h04357a3fv1za.htm The following information supplements and updates the information contained in our companys preliminary prospectus dated November 8, 2010. All references to page numbers are to page numbers in Amendment No. 3 to the registration statement on Form F-1. The second paragraph under Managements Discussion and Analysis of Financial Condition and Results]
[] [Our ref VZL\657356\4137828v2 Direct tel +852 2971 3095 Email valerie.law@maplesandcalder.com China Xiniya Fashion Limited 19 November 2010 Dear Sirs China Xiniya Fashion Limited Company Registration Statement ADSs Shares We have acted as Cayman Islands legal advisers to China Xiniya Fashion Limited (the 1 Documents Reviewed For the purposes of this opinion, we have reviewed only originals, copies or final] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement of our report dated July 16, 2010 (except for Note 18(ii), as to which the date is November 4, 2010), relating to the financial statements of China Xiniya Fashion Limited, and to the reference to our Firm under the caption Experts in the prospectus.] [Page 2 November 19, 2010 The Company has responded to the Staffs comments by revising the registration statement (Amendment No. 3) to comply with the comments. The Companys responses to the Staffs comments are set forth below. The numbered paragraphs below correspond to the numbered paragraphs of the Staffs comment letter, which have been retyped herein in bold for your]
[] [Our ref VZL\657356\4137828v2 Direct tel +852 2971 3095 Email valerie.law@maplesandcalder.com China Xiniya Fashion Limited 19 November 2010 Dear Sirs China Xiniya Fashion Limited Company Registration Statement ADSs Shares We have acted as Cayman Islands legal advisers to China Xiniya Fashion Limited (the 1 Documents Reviewed For the purposes of this opinion, we have reviewed only originals, copies or final] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement of our report dated July 16, 2010 (except for Note 18(ii), as to which the date is November 4, 2010), relating to the financial statements of China Xiniya Fashion Limited, and to the reference to our Firm under the caption Experts in the prospectus.] [Page 2 November 19, 2010 The Company has responded to the Staffs comments by revising the registration statement (Amendment No. 3) to comply with the comments. The Companys responses to the Staffs comments are set forth below. The numbered paragraphs below correspond to the numbered paragraphs of the Staffs comment letter, which have been retyped herein in bold for your]
[CORRESP 1 filename1.htm]
