CHLN [China Housing & Land Development] 10-K: (Original Filing)

[FORM 10-K x For the fiscal year ended December 31, 2010 OR ¨ For the transition period from ____________ to ____________ China Housing & Land Development, Inc. NEVADA 20-1334845 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 6 Youyi Dong Lu, Han Yuan 4 Lou Xi'an, Shaanxi Province China 710054 86-29-82582632 (Former name, former address and] [List of Subsidiaries Wayfast Holdings Limited (British Virgin Island) Gracemind Holdings Limited (British Virgin Island) Man State Holdings Limited (British Virgin Island) Clever Advance Limited (Hongkong, China) Treasure Asia Holdings Limited (Hongkong, China) Success Hill Limited (Hongkong, China) Xi’an Tsining Housing Development Co., Ltd. (Xi’an, China) Xi’an New Land Development Co., Ltd. (Xi’an, China) Puhua (Xi’an) Real Estate Development Co.,] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to incorporation by reference in the registration statement (No. 333-169933) on Form S-3 of China Housing & Land Development, Inc. and Subsidiaries (the “Company”) of our reports dated March 14, 2011, with respect to the consolidated balance sheets of the Company as at December 31, 2010 and 2009 and the related] [CERTIFICATION I, Xiaohong Feng, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2010; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [CERTIFICATION I, Cangsang Huang, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2010; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Xiaohong Feng Chief Executive Officer] [ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Cangsang Huang Chief Financial Officer]

CHLN [China Housing & Land Development] 10-K: FORM 10-K x For the fiscal year ended

[FORM 10-K x For the fiscal year ended December 31, 2010 OR ¨ For the transition period from ____________ to ____________ China Housing & Land Development, Inc. NEVADA 20-1334845 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 6 Youyi Dong Lu, Han Yuan 4 Lou Xi'an, Shaanxi Province China 710054 86-29-82582632 (Former name, former address and] [List of Subsidiaries Wayfast Holdings Limited (British Virgin Island) Gracemind Holdings Limited (British Virgin Island) Man State Holdings Limited (British Virgin Island) Clever Advance Limited (Hongkong, China) Treasure Asia Holdings Limited (Hongkong, China) Success Hill Limited (Hongkong, China) Xi’an Tsining Housing Development Co., Ltd. (Xi’an, China) Xi’an New Land Development Co., Ltd. (Xi’an, China) Puhua (Xi’an) Real Estate Development Co.,] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to incorporation by reference in the registration statement (No. 333-169933) on Form S-3 of China Housing & Land Development, Inc. and Subsidiaries (the “Company”) of our reports dated March 14, 2011, with respect to the consolidated balance sheets of the Company as at December 31, 2010 and 2009 and the related] [CERTIFICATION I, Xiaohong Feng, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2010; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [CERTIFICATION I, Cangsang Huang, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2010; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Xiaohong Feng Chief Executive Officer] [ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Cangsang Huang Chief Financial Officer]

CHLN [China Housing & Land Development] 8-K: (Original Filing)

[China Housing Acquires Development Project ’ “ ” “ ” ’ XI The Company purchased this development project from a Chinese state-owned enterprise (SOE) that had purchased land and commenced development of housing units for its employees. China Housing's development project acquisition from this SOE is comprised of 280,000 sq. meters of GFA. The development of this acquisition will be] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported) : March 11, 2011 (March 9, 2011) CHINA HOUSING & LAND DEVELOPMENT, INC. Nevada 000-51429 20-1334845 (State or Other Jurisdiction of Incorporation) (Commission File Number) (IRS Employer Identification No.) 6 Youyi Dong Lu, Han Yuan 4 Lou ’ Xi 710054 (Zip Code) 86-029-82582632 N/A (Former Name or Former]

CHLN [China Housing & Land Development] 8-K: China Housing Acquires Development Project ’ “ ”

[China Housing Acquires Development Project ’ “ ” “ ” ’ XI The Company purchased this development project from a Chinese state-owned enterprise (SOE) that had purchased land and commenced development of housing units for its employees. China Housing's development project acquisition from this SOE is comprised of 280,000 sq. meters of GFA. The development of this acquisition will be] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported) : March 11, 2011 (March 9, 2011) CHINA HOUSING & LAND DEVELOPMENT, INC. Nevada 000-51429 20-1334845 (State or Other Jurisdiction of Incorporation) (Commission File Number) (IRS Employer Identification No.) 6 Youyi Dong Lu, Han Yuan 4 Lou ’ Xi 710054 (Zip Code) 86-029-82582632 N/A (Former Name or Former]

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

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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]

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