BORN [CHINA NEW BORUN] CORRESP: May 14, 2013 VIA EDGAR Office of Beverages,
[May 14, 2013 VIA EDGAR Office of Beverages, Apparel, and Mining 100 F Street, N.E. Re: China New Borun Corporation (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 6, 2012 File No. 001-34754 Dear Ms. Jenkins: * * * Item 5. Operating Financial Review and Prospectus, page 66 1. We partially reissue comment 2]