[CHINA WIND SYSTEMS, INC. No. 9 Yanyu Middle Road Qianzhou Village, Huishan District, Wuxi City Jiangsu Province, China 214181 November 10, 2010 VIA EDGAR Division of Corporation Finance 100 F Street Attention: Russell Mancuso, Branch Chief Re: China Wind Systems, Inc. Form 10-K for the year ended December 31, 2009 Filed March 31, 2010 File No 1-34591 Ladies and Gentlemen:]
[For more information, pleasentact:mpanyntact: Investor Relationsntact: Ms. Teresa Zhang Mr. Athan Dounis Chief Financial Officer CCG Investor Relations China Wind Systems, Tel:+1-646-213-1916 Tel:+1-877-224-6696 x705 Email: athan.dounis@ccgir.com Email:teresa.zhang@chinawindsystems.com Web:http://www.ccgirasia.com Web:http://www.chinawindsystems.com China Wind Systems Receivesnditional Purchasentract to Supply Precisionmponents for Solar Cell Manufacturing Equipment CWS]
[CHINA WIND SYSTEMS, INC. No. 9 Yanyu Middle Road Qianzhou Village, Huishan District, Wuxi City Jiangsu Province, China 214181 November 10, 2010 VIA EDGAR Division of Corporation Finance 100 F Street Attention: Russell Mancuso, Branch Chief Re: China Wind Systems, Inc. Form 10-K for the year ended December 31, 2009 Filed March 31, 2010 File No 1-34591 Ladies and Gentlemen:]
[FORM 10-K TABLE OFNTENTS PageNo. Part I Item 1. Business. 4 Item 1A. Risk Factors. 14 Item 1B. Unresolved Staffmments. 24 Item 2. Properties.] [CHINA WIND SYSTEMS, No. 9 Yanyu Middle Road Qianzhou Village, Huishan District Wuxi City, Jiangsu Province, July 29, 2010 To: Mr. Drew Bernstein Bernstein & Pinchuk 7 Penn Plaza, Suite 830 New York, NY 10001 Re: Amendment to Directorreement Dear Mr. Bernstein: Reference is made to that certain letterreementted April 28, 2009, by and between] [AGREEMENT th WITNESSETH: 1. 2. 3. 4. 5. 6. 7. 8. 9. - 2 - 10. 11. 12. 13. 14. CHINA WIND SYSTEMS, Jianhua WU BARRON PARTNERS LP EOSS,] [Real Property TransferAgreement Transferor: Wuxi Boiler Unit (hereinafter referred to Party A) Transferee:Wuxi Huayang Electrical Equipment (hereinafter referred to Party B) Thisntract is made by and between the Parties on the matter of transfer of the real property from Party A to Party B in accordance with thentract Law of the Peoples Republic of China] [LandTransferreement Transferor: Wuxi Boiler Unit (hereinafter referred to Party A) Transferee:Wuxi City Huayang Ranzheng Equipment (hereinafter referred to Party B) Thisntract is made by and between the Parties on the matter of transfer of the land from Party A to Party B in accordance with thentract Law of the Peoples Republic of China and other] [AGREEMENT OF AMENDMENT OF DYE MACHINEREEMENTS November 1, 2008 Amendment of Operatingreement 1. Amendment of Operatingreement 2. 3. Power of Party 3.1 Nonsents 3.2 No Breach 3.3 Full Force and Effect 3.4 4. Miscellaneous Entirereement 4.1 Waivers and Amendments 4.2 Governing Law 4.3 Headings 4.4 Severability] [AGREEMENT OF AMENDMENT OF ELECTRICAL POWERREEMENTS November 1, 2008 Amendment of Operatingreement 1. Amendment of Operatingreement 2. 3. Power of Party 3.1 Nonsents 3.2 No Breach 3.3 Full Force and Effect 3.4 4. Miscellaneous Entirereement 4.1 Waivers and Amendments 4.2 Governing Law 4.3 Headings 4.4 Severability] [SARBANES-OXLEY ACT OF 2002 I, Jianhua Wu, certify that: 1.I have reviewed this annual report on Form 10-K/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances] [CERTIFICATION OF PRINCIPAL FINANCIAL OFFICERRBANES-OXLEY ACT OF 2002 I, Teresa Zhang, certify that: 1.I have reviewed this annual report on Form 10-K/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in] [18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Jianhua Wu Chief Executive Officer Teresa Zhang Chief Financial Officer and Principal Financial and Accounting]
[FORM 10-K TABLE OFNTENTS PageNo. Part I Item 1. Business. 4 Item 1A. Risk Factors. 14 Item 1B. Unresolved Staffmments. 24 Item 2. Properties.] [CHINA WIND SYSTEMS, No. 9 Yanyu Middle Road Qianzhou Village, Huishan District Wuxi City, Jiangsu Province, July 29, 2010 To: Mr. Drew Bernstein Bernstein & Pinchuk 7 Penn Plaza, Suite 830 New York, NY 10001 Re: Amendment to Directorreement Dear Mr. Bernstein: Reference is made to that certain letterreementted April 28, 2009, by and between] [AGREEMENT th WITNESSETH: 1. 2. 3. 4. 5. 6. 7. 8. 9. - 2 - 10. 11. 12. 13. 14. CHINA WIND SYSTEMS, Jianhua WU BARRON PARTNERS LP EOSS,] [Real Property TransferAgreement Transferor: Wuxi Boiler Unit (hereinafter referred to Party A) Transferee:Wuxi Huayang Electrical Equipment (hereinafter referred to Party B) Thisntract is made by and between the Parties on the matter of transfer of the real property from Party A to Party B in accordance with thentract Law of the Peoples Republic of China] [LandTransferreement Transferor: Wuxi Boiler Unit (hereinafter referred to Party A) Transferee:Wuxi City Huayang Ranzheng Equipment (hereinafter referred to Party B) Thisntract is made by and between the Parties on the matter of transfer of the land from Party A to Party B in accordance with thentract Law of the Peoples Republic of China and other] [AGREEMENT OF AMENDMENT OF DYE MACHINEREEMENTS November 1, 2008 Amendment of Operatingreement 1. Amendment of Operatingreement 2. 3. Power of Party 3.1 Nonsents 3.2 No Breach 3.3 Full Force and Effect 3.4 4. Miscellaneous Entirereement 4.1 Waivers and Amendments 4.2 Governing Law 4.3 Headings 4.4 Severability] [AGREEMENT OF AMENDMENT OF ELECTRICAL POWERREEMENTS November 1, 2008 Amendment of Operatingreement 1. Amendment of Operatingreement 2. 3. Power of Party 3.1 Nonsents 3.2 No Breach 3.3 Full Force and Effect 3.4 4. Miscellaneous Entirereement 4.1 Waivers and Amendments 4.2 Governing Law 4.3 Headings 4.4 Severability] [SARBANES-OXLEY ACT OF 2002 I, Jianhua Wu, certify that: 1.I have reviewed this annual report on Form 10-K/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances] [CERTIFICATION OF PRINCIPAL FINANCIAL OFFICERRBANES-OXLEY ACT OF 2002 I, Teresa Zhang, certify that: 1.I have reviewed this annual report on Form 10-K/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in] [18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Jianhua Wu Chief Executive Officer Teresa Zhang Chief Financial Officer and Principal Financial and Accounting]
[CHINA WIND SYSTEMS, AND SUBSIDIARIES FORM 10-Q March 31, 2010 TABLE OFNTENTS Page No. PART I. - FINANCIAL INFORMATION Item 1. Financial Statements 3nsolidated Balance Sheets of March 31, 2010 (Unaudited) and December 31, 2009 (Audited) 3nsolidated Statements ofome andmprehensiveome for the Three Months Ended March 31, 2010 and 2009 (unaudited)] [SARBANES-OXLEY ACT OF 2002 I, Jianhua Wu, certify that: 1.I have reviewed this quarterly report on Form 10-Q/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances] [CERTIFICATION OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICERRBANES-OXLEY ACT OF 2002 I, Teresa Zhang, certify that: 1.I have reviewed this quarterly report on Form 10-Q/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements] [18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Jianhua Wu Chief Executive Officer Teresa Zhang Chief Financial Officer v201441_ex32-1.htm 4 EX-32.1]
[FORM 10-K TABLE OFNTENTS PageNo. Part I Item 1. Business. 4 Item 1A. Risk Factors. 14 Item 1B. Unresolved Staffmments. 24 Item 2. Properties. 24 Item 3. Legal Proceedings. 24 Item 4. (Removed and Reserved). 24 Part II Item 5. 24 Item 6. Selected Financialta. 25 Item 7.] [CHINA WIND SYSTEMS, No. 9 Yanyu Middle Road Qianzhou Village, Huishan District Wuxi City, Jiangsu Province, July 29, 2010 To: Mr. Drew Bernstein Bernstein & Pinchuk 7 Penn Plaza, Suite 830 New York, NY 10001 Re: Amendment to Directorreement Dear Mr. Bernstein: Reference is made to that certain letterreementted April 28, 2009, by and between] [AGREEMENT th WITNESSETH: 1. 2. 3. 4. 5. 6. 7. 8. 9. - 2 - 10. 11. 12. 13. 14. CHINA WIND SYSTEMS, Jianhua WU BARRON PARTNERS LP EOSS, Andrew Barron Worden, Manager Jonrnes, President ANCORA GREATER CHINA FUND, LP Matthew Hayden John P. Micklitsch, Managing Partner] [Real Property TransferAgreement Transferor: Wuxi Boiler Unit (hereinafter referred to Party A) Transferee:Wuxi Huayang Electrical Equipment (hereinafter referred to Party B) Thisntract is made by and between the Parties on the matter of transfer of the real property from Party A to Party B in accordance with thentract Law of the Peoples Republic of China] [LandTransferreement Transferor: Wuxi Boiler Unit (hereinafter referred to Party A) Transferee:Wuxi City Huayang Ranzheng Equipment (hereinafter referred to Party B) Thisntract is made by and between the Parties on the matter of transfer of the land from Party A to Party B in accordance with thentract Law of the Peoples Republic of China and other] [AGREEMENT OF AMENDMENT OF DYE MACHINEREEMENTS November 1, 2008 Amendment of Operatingreement 1. Amendment of Operatingreement 2. 3. Power of Party 3.1 Nonsents 3.2 No Breach 3.3 Full Force and Effect 3.4 4. Miscellaneous Entirereement 4.1 Waivers and Amendments 4.2 Governing Law 4.3 Headings 4.4 Severability] [AGREEMENT OF AMENDMENT OF ELECTRICAL POWERREEMENTS November 1, 2008 Amendment of Operatingreement 1. Amendment of Operatingreement 2. 3. Power of Party 3.1 Nonsents 3.2 No Breach 3.3 Full Force and Effect 3.4 4. Miscellaneous Entirereement 4.1 Waivers and Amendments 4.2 Governing Law 4.3 Headings 4.4 Severability] [SARBANES-OXLEY ACT OF 2002 I, Jianhua Wu, certify that: 1.I have reviewed this annual report on Form 10-K/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances] [CERTIFICATION OF PRINCIPAL FINANCIAL OFFICERRBANES-OXLEY ACT OF 2002 I, Teresa Zhang, certify that: 1.I have reviewed this annual report on Form 10-K/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in] [18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Jianhua Wu Chief Executive Officer Teresa Zhang Chief Financial Officer and Principal Financial and Accounting]
[FORM 10-K TABLE OFNTENTS PageNo. Part I Item 1. Business. 4 Item 1A. Risk Factors. 14 Item 1B. Unresolved Staffmments. 24 Item 2. Properties. 24 Item 3. Legal Proceedings. 24 Item 4. (Removed and Reserved). 24 Part II Item 5. 24 Item 6. Selected Financialta. 25 Item 7.] [CHINA WIND SYSTEMS, No. 9 Yanyu Middle Road Qianzhou Village, Huishan District Wuxi City, Jiangsu Province, July 29, 2010 To: Mr. Drew Bernstein Bernstein & Pinchuk 7 Penn Plaza, Suite 830 New York, NY 10001 Re: Amendment to Directorreement Dear Mr. Bernstein: Reference is made to that certain letterreementted April 28, 2009, by and between] [AGREEMENT th WITNESSETH: 1. 2. 3. 4. 5. 6. 7. 8. 9. - 2 - 10. 11. 12. 13. 14. CHINA WIND SYSTEMS, Jianhua WU BARRON PARTNERS LP EOSS, Andrew Barron Worden, Manager Jonrnes, President ANCORA GREATER CHINA FUND, LP Matthew Hayden John P. Micklitsch, Managing Partner] [Real Property TransferAgreement Transferor: Wuxi Boiler Unit (hereinafter referred to Party A) Transferee:Wuxi Huayang Electrical Equipment (hereinafter referred to Party B) Thisntract is made by and between the Parties on the matter of transfer of the real property from Party A to Party B in accordance with thentract Law of the Peoples Republic of China] [LandTransferreement Transferor: Wuxi Boiler Unit (hereinafter referred to Party A) Transferee:Wuxi City Huayang Ranzheng Equipment (hereinafter referred to Party B) Thisntract is made by and between the Parties on the matter of transfer of the land from Party A to Party B in accordance with thentract Law of the Peoples Republic of China and other] [AGREEMENT OF AMENDMENT OF DYE MACHINEREEMENTS November 1, 2008 Amendment of Operatingreement 1. Amendment of Operatingreement 2. 3. Power of Party 3.1 Nonsents 3.2 No Breach 3.3 Full Force and Effect 3.4 4. Miscellaneous Entirereement 4.1 Waivers and Amendments 4.2 Governing Law 4.3 Headings 4.4 Severability] [AGREEMENT OF AMENDMENT OF ELECTRICAL POWERREEMENTS November 1, 2008 Amendment of Operatingreement 1. Amendment of Operatingreement 2. 3. Power of Party 3.1 Nonsents 3.2 No Breach 3.3 Full Force and Effect 3.4 4. Miscellaneous Entirereement 4.1 Waivers and Amendments 4.2 Governing Law 4.3 Headings 4.4 Severability] [SARBANES-OXLEY ACT OF 2002 I, Jianhua Wu, certify that: 1.I have reviewed this annual report on Form 10-K/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances] [CERTIFICATION OF PRINCIPAL FINANCIAL OFFICERRBANES-OXLEY ACT OF 2002 I, Teresa Zhang, certify that: 1.I have reviewed this annual report on Form 10-K/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in] [18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Jianhua Wu Chief Executive Officer Teresa Zhang Chief Financial Officer and Principal Financial and Accounting]
[CHINA WIND SYSTEMS, AND SUBSIDIARIES FORM 10-Q March 31, 2010 TABLE OFNTENTS Page No. PART I. - FINANCIAL INFORMATION Item 1. Financial Statements 3nsolidated Balance Sheets of March 31, 2010 (Unaudited) and December 31, 2009 (Audited) 3nsolidated Statements ofome andmprehensiveome for the Three Months Ended March 31, 2010 and 2009 (unaudited)] [SARBANES-OXLEY ACT OF 2002 I, Jianhua Wu, certify that: 1.I have reviewed this quarterly report on Form 10-Q/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances] [CERTIFICATION OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICERRBANES-OXLEY ACT OF 2002 I, Teresa Zhang, certify that: 1.I have reviewed this quarterly report on Form 10-Q/A of China Wind Systems,; 2.Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements] [18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Jianhua Wu Chief Executive Officer Teresa Zhang Chief Financial Officer v201441_ex32-1.htm 4 EX-32.1]
[For more information, pleasentact:mpanyntact: Investor Relationsntact: Ms. Teresa Zhang Mr. Athan Dounis Chief Financial Officer CCG Investor Relations China Wind Systems, Tel:+1-646-213-1916 Tel:+1-877-224-6696 x705 Email: athan.dounis@ccgir.com Email:teresa.zhang@chinawindsystems.com Web:http://www.ccgirasia.com Web:http://www.chinawindsystems.com China Wind Systems Receivesnditional Purchasentract to Supply Precisionmponents for Solar Cell Manufacturing Equipment CWS]
