[CHINA WIND SYSTEMS, INC. FORM 10-K TABLE OF CONTENTS Page No. Part I Item 1. Business. 1 Item 1A. Risk Factors. 14 Item 1B. Unresolved Staff Comments. 25 Item 2. Properties. 26 Item 3. Legal Proceedings. 26 Item 4. Submission of Matters to a Vote of Security Holders. 26 Part II], [CODE OF ETHICS AND BUSINESS CONDUCT FOR OFFICERS, DIRECTORS AND EMPLOYEES OF CHINA WIND SYSTEMS, INC. We are committed to honesty, just management, fairness, providing a safe and healthy environment free from the fear of retribution, and respecting the dignity due everyone. For the communities in which we live and work we are committed to], [China Wind Systems, Inc. ETHICS HOTLINE/WHISTLEBLOWER PROGRAM / CHINA WIND SYSTEMS, INC. ETHICS HOTLINE/WHISTLEBLOWER PROGRAM / ( ) TO: All Employees of China Wind Systems, Inc. (the Company) FROM: The Board of Directors, China Wind Systems, Inc. Introduction:Briefly stated, this is a program established to provide any and all employees a confidential method to report], [LIST OF SUBSIDIARIES Name Ownership% Fulland, Limited, a Cayman Islands limited liability company. 100% owned 100 % Green Power Environment Technology (Shanghai) Co., Ltd., a wholly foreign-owned enterprise organized under the laws of the Peoples Republic of China 100 % Wuxi Fulland Wind Energy Equipment Co., Ltd., a wholly foreign-owned enterprise organized under the laws], [SARBANES-OXLEY ACT OF 2002 I, Jianhua Wu, certify that: 1.I have reviewed this annual report on Form 10-K of China Wind Systems, Inc.; 2.Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light], [CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER SARBANES-OXLEY ACT OF 2002 I, Leo Wang, certify that: 1.I have reviewed this annual report on Form 10-K of China Wind Systems, Inc.; 2.Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make], [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. /s/Jianhua Wu Jianhua Wu Chief Executive Officer /s/Leo Wang Leo Wang Chief Financial Officer v154604_ex32-1.htm], [July 13, 2009 Page 2 2. As a related matter, please explain to us how you concluded that the significant deficiencies identified in your internal control over financial reporting were significant deficiencies as opposed to material weaknesses. Refer to Appendix A of PCAOB Auditing Standard 5. Response: a significant deficiency is a deficiency, or a]