Ticker: CNR, Company: CHINA METRO-RURAL HOLDINGS Ltd, Type: CORRESP, Date: 2011-02-25
Original SEC Filing: Click here

---

Webplus: CNR/20110225/CORRESP/1/000.htm SEC Original: filename1.htm
[LETTERHEAD OF ORRICK] February 25, 2011 Brett E. Cooper (415) 773-5918 bcooper@orrick.com VIA EDGAR Tom Kluck, Legal Branch Chief Division of Corporation Finance 100 F Street, NE Re: China Metro-Rural Holdings Limited Registration Statement on Form F-3 Filed January 24, 2011 File No. 333-171825 Dear Mr. Kluck: General 1. You do not appear to meet General Instruction I.B.1. of the

---

Company Information:

Ticker: CNR, Company: CHINA METRO-RURAL HOLDINGS Ltd, Type: CORRESP, Date: 2011-02-25CIK: 0001468944, Location: D8, SIC: 6500, SIC Desc: REAL ESTATE
Business Phone & Address:
OMAR HODGE BUILDING, WICKHAMS CAY 1
TORTOLA, D8