FFHL [Fuwei Films] CORRESP: (Original Filing)
[Fuwei Films (Holdings) Co., Ltd. No. 387 Dongming Road, Weifang Shandong People’s Republic of China 261061 December 2, 2009 Mr. Rufus Decker Division of Corporation Finance 100 F Street, N.E., Re: Fuwei Films (Holdings) Co., Ltd. (the “Company”) filed on August 17, 2009 File No. 1-33176 Form 20-F for the Fiscal Year Ended December 31, 2008 and Form 6-K, Dear]