Ticker: GSH, Company: GUANGSHEN RAILWAY CO LTD, Type: CORRESP, Date: 2007-03-30
Original SEC Filing: Click here

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Webplus: GSH/20070330/CORRESP/1.txt SEC Original: filename1.txt
[SHEARMAN & STERLING LETTERHEAD] 12th floor east tower | twin towers | b-12 JIANGUOMENWAI DAJIE | Beijing | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS Lee Edwards Alan D. Seem Admitted in New York Writer’s Email Address: March 30, 2007 alan.seem@shearman.com Writer’s Direct Number: Tel: +86.10.5922.8002 Fax: +86.10.6563.6002 VIA EDGAR Ms. Beverly A. Singleton, Staff Accountant 100

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Company Information:

Ticker: GSH, Company: GUANGSHEN RAILWAY CO LTD, Type: CORRESP, Date: 2007-03-30CIK: 0001012139, Location: F5, SIC: 4011, SIC Desc: RAILROADS, LINE-HAUL OPERATING
Business Phone & Address:
NO 1052 HEPING RD
SHENZHEN GUANGDONG, F5 518010