[September 1, 2011 VIA EDGAR and U.S. Mail and Exchange Commission Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. (the”Company”) Form 10-K for the year ended December 31, 2010 Filed March 29, 2011 Form 10-Q for the quarter ended March 31, 2011 Filed May 16, 2011 File No. 000-11991]
[September 1, 2011 VIA EDGAR and U.S. Mail and Exchange Commission Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. (the”Company”) Form 10-K for the year ended December 31, 2010 Filed March 29, 2011 Form 10-Q for the quarter ended March 31, 2011 Filed May 16, 2011 File No. 000-11991]
[Correspondence CHINA XD PLASTICS COMPANY LIMITED No. 9 Dalian North Road, Haping Road Centralized Industrial Park, Harbin Development Zone, Heilongjiang Province, P. R. China August 31, 2011 VIA EDGAR AND FACSIMILE Mr. Rufus Decker Accounting Branch Chief 100 F Street, N.E. RE China XD Plastics Company Limited Form 10-K/A for the Year Ended December 31, 2010 Filed April 27, 2011]
[Correspondence CHINA XD PLASTICS COMPANY LIMITED No. 9 Dalian North Road, Haping Road Centralized Industrial Park, Harbin Development Zone, Heilongjiang Province, P. R. China August 31, 2011 VIA EDGAR AND FACSIMILE Mr. Rufus Decker Accounting Branch Chief 100 F Street, N.E. RE China XD Plastics Company Limited Form 10-K/A for the Year Ended December 31, 2010 Filed April 27, 2011]
[RENESOLA LTD August 29, 2011 VIA EDGAR Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Eric Atallah, Staff Accountant Mr. Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the year ended December 31, 2010 Filed March 8, 2011 File No. 1-33911 Dear Mr. Vaughn, Mr. Atallah and Mr.]
[RENESOLA LTD August 29, 2011 VIA EDGAR Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Eric Atallah, Staff Accountant Mr. Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the year ended December 31, 2010 Filed March 8, 2011 File No. 1-33911 Dear Mr. Vaughn, Mr. Atallah and Mr.]
[August 24, 2011 H. Roger Schwall John Cannarella Mark C. Shannon Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2009 Filed June 25, 2010 Form 20-F for Fiscal Year Ended December 31, 2010 Filed May 10, 2011 Response Letter Dated October 28, 2010 Response Letter Dated April 28,]
[August 24, 2011 H. Roger Schwall John Cannarella Mark C. Shannon Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2009 Filed June 25, 2010 Form 20-F for Fiscal Year Ended December 31, 2010 Filed May 10, 2011 Response Letter Dated October 28, 2010 Response Letter Dated April 28,]
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 August 22, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2010 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated June 10, 2011 regarding the]
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 August 22, 2011 Division of Corporate Finance 100 F. Street, N.E. Attn: Mr. Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2010 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated June 10, 2011 regarding the]
