GAGA [Le Gaga] CORRESP: February 28, 2013 VIA EDGAR Linda Cvrkel Branch
[February 28, 2013 VIA EDGAR Linda Cvrkel Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Le Gaga Holdings Limited Form 20-F for the year ended March 31, 2012 Filed July 20, 2012 Form 20-F for the transitional period ended June 30, 2012 Filed November 23, 2012 File No. 001-34564 Dear Ms. Cvrkel: Comment Letter Annual Report Transition]