[41st Floor, One Exchange Square 8 Connaught Place, Central Hong Kong Tel: +852.2522.7886 Fax: +852.2522.7006 www.lw.com FIRM / AFFILIATE OFFICES Abu Dhabi Moscow Barcelona Munich Beijing New Jersey Brussels New York June 15, 2010 Chicago Orange County Doha Paris VIA EDGAR Dubai Riyadh Frankfurt Rome Jim B. Rosenberg, Senior Assistant Chief Hamburg San Diego Don Abbott, Senior Staff Accountant]
[June 11, 2010 Via Edgar and Facsimile (703) 813-6985 Division of Corporation Finance Attention: Brian Cascio Re: China Yuchai International Limited China Yuchai This letter sets forth the response of China Yuchai International Limited ( 1. Comment: We note that your independent registered accountants report does not include an opinion on whether the financial statements comply with IFRS as issued]
[June 11, 2010 Via Edgar and Facsimile (703) 813-6985 Division of Corporation Finance Attention: Brian Cascio Re: China Yuchai International Limited China Yuchai This letter sets forth the response of China Yuchai International Limited ( 1. Comment: We note that your independent registered accountants report does not include an opinion on whether the financial statements comply with IFRS as issued]
[June11, 2010 Via Edgar and Facsimile (703)813-6985 Division ofrporation Finance Attention: Brianscio Re: China Yuchai International Limited China Yuchai This letter sets forth the response of China Yuchai International Limited ( 1.mment: We note that your independent registered accountants report does notlude an opinion on whether the financial statementsmply with IFRS issued by the IASB.]
[June11, 2010 Via Edgar and Facsimile (703)813-6985 Division ofrporation Finance Attention: Brianscio Re: China Yuchai International Limited China Yuchai This letter sets forth the response of China Yuchai International Limited ( 1.mment: We note that your independent registered accountants report does notlude an opinion on whether the financial statementsmply with IFRS issued by the IASB.]
[ORIGIN AGRITECH LTD No. 21 Sheng Ming Yuan Road Changping District, Beijing China 102206 June 9, 2010 Mail Stop 3561 100 F Street NE Re: Origin Agritech Ltd. Ladies and Gentlemen: In connection with the Registration Statement, the Company acknowledges that: ORIGIN AGRITECH LTD. CORRESP 1 filename1.htm]
[ORIGIN AGRITECH LTD No. 21 Sheng Ming Yuan Road Changping District, Beijing China 102206 June 9, 2010 Mail Stop 3561 100 F Street NE Re: Origin Agritech Ltd. Ladies and Gentlemen: In connection with the Registration Statement, the Company acknowledges that: ORIGIN AGRITECH LTD. CORRESP 1 filename1.htm]
[American Lorain Corporation June 4, 2010 Ms. Anne Nguyen Parker Re: American Lorain Corporation Registration Statement on Form S-3 Filed January 29, 2010 File No. 333-164605 Dear Ms. Parker: Company In connection with this acceleration request, the Company acknowledges that: Please contact Ari Edelman of Kramer Levin Naftalis & Frankel LLP, outside counsel to the Company, at (212) 715-9341 upon]
[American Lorain Corporation June 4, 2010 Ms. Anne Nguyen Parker Re: American Lorain Corporation Registration Statement on Form S-3 Filed January 29, 2010 File No. 333-164605 Dear Ms. Parker: Company In connection with this acceleration request, the Company acknowledges that: Please contact Ari Edelman of Kramer Levin Naftalis & Frankel LLP, outside counsel to the Company, at (212) 715-9341 upon]
[NF Energy Saving Corporation 21-Jia Bei Si Dong Road, Tie Xi Qu Shenyang, P.R. China 110021 May 17, 2010 100 F Street NE Attn: John Hartz Sr. Asst. Chief Accountant Re: NF Energy Saving Corporation. Form 10-K for the fiscal year ended December 31, 2009 File No. 0-50155 Dear Mr. Hartz: Form 10-K for the year ended December 31, 2009]
