FFHL [Fuwei Films] CORRESP: (Original Filing)
[March 21, 2012 John Hartz Senior Assistant Chief Accountant 100 F Street, N.E. RE: Fuwei Films (Holdings) Co., Ltd. Form 20-F for the Year Ended December 31, 2010 Filed March 25, 2011 Form 20-F/A for the Year Ended December 31, 2010 Filed December 2, 2011 Response dated February 7, 2012 File No. 1-33176 Dear Mr. Hartz: Company Response Letter Staff]