JKS [JinkoSolar] CORRESP: CONFIDENTIAL TREATMENT REQUESTED May7, 2010 Tim Buchmiller Geoffrey

[CONFIDENTIAL TREATMENT REQUESTED May7, 2010 Tim Buchmiller Geoffrey Kruczek Mail Stop 3030 Division ofrporation Finance 100 F Street, N.E. USA Re: JinkoSolar Dear Mr.Buchmiller and Mr.Kruczek: The Staffsmments are retyped below for your ease of reference and are followed by thempanys responses. 1. We refer to the email fromott Clemens of May6, 2010 pertaining to]

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JKS [JinkoSolar] CORRESP: (Original Filing)

[May 13, 2010 Our Ref: Division ofrporation Finance Office of Internationalrporation Finance 100 F Street, N.E. Attention: Mr.Tim Buchmiller, Mr.Geoffrey Kruczek Re: JinkoSolar Amendment No.9 to Registration Statement on Form F-1 Dear Mr.Buchmiller and Mr.Kruczek: Thank you. Very truly yours,ott D. Clemens Partner +8610 6535 3971]

JKS [JinkoSolar] CORRESP: May 13, 2010 Our Ref: Division ofrporation Finance

[May 13, 2010 Our Ref: Division ofrporation Finance Office of Internationalrporation Finance 100 F Street, N.E. Attention: Mr.Tim Buchmiller, Mr.Geoffrey Kruczek Re: JinkoSolar Amendment No.9 to Registration Statement on Form F-1 Dear Mr.Buchmiller and Mr.Kruczek: Thank you. Very truly yours,ott D. Clemens Partner +8610 6535 3971]

By | 2016-02-04T15:24:03+00:00 May 13th, 2010|Categories: Chinese Stocks, JKS, Webplus ver|Tags: , , , , , |0 Comments

JKS [JinkoSolar] CORRESP: May13, 2010 Tim Buchmiller Geoffrey Kruczek Mail stop

[May13, 2010 Tim Buchmiller Geoffrey Kruczek Mail stop 3030 Division ofrporation Finance 100 F Street, N.E. USA Re: JinkoSolar Ladies and Gentlemen: Yours sincerely,ott Clemens Partner +86 10 6535 3971ott.clemens@bakermckenzie.com Enclosures Cc: Xiande Li, Chairman Kangping Chen, Chief Executive Officer JinkoSolar Leiming Chen, Partner]

By | 2016-02-04T15:22:42+00:00 May 13th, 2010|Categories: Chinese Stocks, JKS, Webplus ver|Tags: , , , , , |0 Comments

JKS [JinkoSolar] CORRESP: (Original Filing)

[May13, 2010 Tim Buchmiller Geoffrey Kruczek Mail stop 3030 Division ofrporation Finance 100 F Street, N.E. USA Re: JinkoSolar Ladies and Gentlemen: Yours sincerely,ott Clemens Partner +86 10 6535 3971ott.clemens@bakermckenzie.com Enclosures Cc: Xiande Li, Chairman Kangping Chen, Chief Executive Officer JinkoSolar Leiming Chen, Partner]

SYUT [Synutra International] CORRESP: (Original Filing)

[Synutra International, Inc. 2275 Research Blvd., Suite 500 Rockville, MD 20850 U.S.A. 301-840-3888 301-838-0312 fax www.synutra.com VIA EDGAR AND FACSIMILE May 11, 2010 Division of Corporation Finance 100 F Street, N.E. Attn: Mr. Norman Gholson, Attorney-Advisor Re: Synutra International, Inc. Registration Statement on Form S-3 (File No. 333-163677) Ladies and Gentlemen: The Company acknowledges that: • • • Very truly]

By | 2016-03-18T20:15:41+00:00 May 11th, 2010|Categories: Chinese Stocks, SEC Original, SYUT|Tags: , , , , , |0 Comments

SYUT [Synutra International] CORRESP: Synutra International, Inc. 2275 Research Blvd., Suite 500

[Synutra International, Inc. 2275 Research Blvd., Suite 500 Rockville, MD 20850 U.S.A. 301-840-3888 301-838-0312 fax www.synutra.com VIA EDGAR AND FACSIMILE May 11, 2010 Division of Corporation Finance 100 F Street, N.E. Attn: Mr. Norman Gholson, Attorney-Advisor Re: Synutra International, Inc. Registration Statement on Form S-3 (File No. 333-163677) Ladies and Gentlemen: The Company acknowledges that: • • • Very truly]

By | 2016-03-18T20:16:54+00:00 May 11th, 2010|Categories: Chinese Stocks, SYUT, Webplus ver|Tags: , , , , , |0 Comments

CAAS [CHINA AUTOMOTIVE SYSTEMS] CORRESP: (Original Filing)

[Via EDGAR Division of Corporation Finance Station Place 100 F Street, N.E. Attention: Linda Cvrkel/Claire Erlanger Re: China Automotive Systems, Inc. (the “Company”) Form 10-K for the year ended December 31, 2008 Filed March 26, 2009 File No. 000-33123 Dear Ms. Cvrkel and Ms. Erlanger: ( ) For your convenience, the Company has repeated the comments from the Staff’s March]

CAAS [CHINA AUTOMOTIVE SYSTEMS] CORRESP: Via EDGAR Division of Corporation Finance Station Place

[Via EDGAR Division of Corporation Finance Station Place 100 F Street, N.E. Attention: Linda Cvrkel/Claire Erlanger Re: China Automotive Systems, Inc. (the “Company”) Form 10-K for the year ended December 31, 2008 Filed March 26, 2009 File No. 000-33123 Dear Ms. Cvrkel and Ms. Erlanger: ( ) For your convenience, the Company has repeated the comments from the Staff’s March]

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