XIN [Xinyuan Real Estate] EFFECT: (Original Filing)

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XIN [Xinyuan Real Estate] EFFECT: .FormData {color: blue; background-color: white; font-size: small; font-family:

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XIN [Xinyuan Real Estate] CORRESP: (Original Filing)

[XINYUAN REAL ESTATE CO., LTD. 27/F China Central Place, Tower II 79 Jianguo Road Chaoyang District Beijing 100025 People’s Republic of China October 29, 2009 VIA FACSIMILE AND EDGAR Division of Corporation Finance 100 F Street, N.E. Re: Xinyuan Real Estate Co., Ltd. (the “Company”) Registration Statement on Form F-3 (No. 333-160518) Ladies and Gentlemen: If there is any change]

XIN [Xinyuan Real Estate] CORRESP: XINYUAN REAL ESTATE CO., LTD. 27/F China Central

[XINYUAN REAL ESTATE CO., LTD. 27/F China Central Place, Tower II 79 Jianguo Road Chaoyang District Beijing 100025 People’s Republic of China October 29, 2009 VIA FACSIMILE AND EDGAR Division of Corporation Finance 100 F Street, N.E. Re: Xinyuan Real Estate Co., Ltd. (the “Company”) Registration Statement on Form F-3 (No. 333-160518) Ladies and Gentlemen: If there is any change]

XIN [Xinyuan Real Estate] 6-K/A: EXPLANATORY STATEMENT • to provide further information regarding

[EXPLANATORY STATEMENT • to provide further information regarding the Acquisition and the government approval process related to the Acquisition; • to provide certain information about the business and financial conditions of Jiantou Xinyuan; • • All of the other contents in the Original Report remain the same and are hereby incorporated by reference into this report on Form 6-K/A. INCORPORATION]

XIN [Xinyuan Real Estate] CORRESP: (Original Filing)

[Baker & McKenzie LLP 1114 Avenue of the Americas New York, New York 10036, USA Tel: +1 212 626 4100 Fax: +1 212 310 1600 www.bakernet.com CONFIDENTIAL October 27, 2009 Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Omer Ozden Tel: +1 212 626 4695 omer.ozden@bakernet.com VIA OVERNIGHT MAIL AND EDGAR RE: Xinyuan Real Estate]

XIN [Xinyuan Real Estate] CORRESP: Baker & McKenzie LLP 1114 Avenue of the

[Baker & McKenzie LLP 1114 Avenue of the Americas New York, New York 10036, USA Tel: +1 212 626 4100 Fax: +1 212 310 1600 www.bakernet.com CONFIDENTIAL October 27, 2009 Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Omer Ozden Tel: +1 212 626 4695 omer.ozden@bakernet.com VIA OVERNIGHT MAIL AND EDGAR RE: Xinyuan Real Estate]

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