CHLN [China Housing & Land Development] EFFECT: (Original Filing)

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CHLN [China Housing & Land Development] EFFECT: .FormData {color: blue; background-color: white; font-size: small; font-family:

[.FormData {color: blue; background-color: white; font-size: small; font-family: Times, serif} .SmallFormData {color: blue; background-color: white; font-size: x-small; font-family: Times, serif} .FootnoteData {color: green; background-color: white; font-size: x-small; font-family: Times, serif} .FormText {font-size: x-small; font-family: arial, helvetica, sans-serif} .SmallFormText {font-size: xx-small; font-family: arial, helvetica, sans-serif} .FormTitle {font-size: medium; font-family: arial, helvetica, sans-serif; font-weight: bold} .FormName {font-size: large; font-family: arial, helvetica, sans-serif;]

CHLN [China Housing & Land Development] CORRESP: (Original Filing)

[China Housing & Land Development, Inc. 6 Youyi Dong Lu, Han Yuan 4 Lou Xi'An, Shaanxi Province China 710054 February 25, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 4631 Attention: Mr. Jay Ingram Re: China Housing & Land Development, Inc. Registration Statement on Form S-3 File No. 333-169933 Dear Mr. Jay Ingram: The Company]

CHLN [China Housing & Land Development] CORRESP: China Housing & Land Development, Inc. 6 Youyi

[China Housing & Land Development, Inc. 6 Youyi Dong Lu, Han Yuan 4 Lou Xi'An, Shaanxi Province China 710054 February 25, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 4631 Attention: Mr. Jay Ingram Re: China Housing & Land Development, Inc. Registration Statement on Form S-3 File No. 333-169933 Dear Mr. Jay Ingram: The Company]

CHLN [China Housing & Land Development] S-3/A: (Original Filing)

[¨ x ¨ ¨ ¨ ¨ ¨] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statement on Form S-3 of our report dated March 12, 2010 on our audits of the consolidated balance sheets of China Housing & Land Development, Inc. and Subsidiaries as at December 31, 2009 and 2008 and the related consolidated statements of income and]

CHLN [China Housing & Land Development] S-3/A: ¨ x ¨ ¨ ¨ ¨ ¨

[¨ x ¨ ¨ ¨ ¨ ¨] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statement on Form S-3 of our report dated March 12, 2010 on our audits of the consolidated balance sheets of China Housing & Land Development, Inc. and Subsidiaries as at December 31, 2009 and 2008 and the related consolidated statements of income and]

CHLN [China Housing & Land Development] S-3/A: (Original Filing)

[o þ o o o o o] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statement on Form S-3 of our report dated March 12, 2010 on our audits of the consolidated balance sheets of China Housing & Land Development, Inc. and Subsidiaries as at December 31, 2009 and 2008 and the related consolidated statements of income and]

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