[September 13, 2010 VIA EDGAR AND EMAIL Attn: Ms. Chanda DeLong Staff Attorney, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Form 10-K Filed March 29, 2010 File No. 001-13409 Definitive Proxy Statement on Schedule 14A Filed April 9, 2010 Dear Ms. DeLong: This letter contains our response to your oral comments by telephone with]
[IN WITNESS WHEREOF, the Parties hereto have executed this Agreement on the date first above written. RUILI GROUP RUIAN AUTO PARTS CO., LTD. RUILI GROUP CO., LTD. 13 EX-10.1 2 v195745_ex10-1.htm] [SORL AUTO PARTS ENHANCES ITS PRODUCT LINE THROUGH ACQUISITION ZHEJIANG, China, September 1, 2010 -- SORL Auto Parts, Inc. (NASDAQ: SORL; “SORL” or “the Company”), As a result of this acquisition, SORL’s product offerings will expand to both commercial and passenger vehicles’ brake systems and other key safety-related auto parts. The Company expects the acquisition to create efficiencies in production,] []
[IN WITNESS WHEREOF, the Parties hereto have executed this Agreement on the date first above written. RUILI GROUP RUIAN AUTO PARTS CO., LTD. RUILI GROUP CO., LTD. 13 EX-10.1 2 v195745_ex10-1.htm] [SORL AUTO PARTS ENHANCES ITS PRODUCT LINE THROUGH ACQUISITION ZHEJIANG, China, September 1, 2010 -- SORL Auto Parts, Inc. (NASDAQ: SORL; “SORL” or “the Company”), As a result of this acquisition, SORL’s product offerings will expand to both commercial and passenger vehicles’ brake systems and other key safety-related auto parts. The Company expects the acquisition to create efficiencies in production,] []
[August 27, 2010 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Ms. Chanda DeLong Staff Attorney, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Form 10-K Filed March 29, 2010 File No. 001-13409 Definitive Proxy Statement on Schedule 14A Filed April 9, 2010 Dear This letter contains our response to comments of the Staff]
[August 27, 2010 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Ms. Chanda DeLong Staff Attorney, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Form 10-K Filed March 29, 2010 File No. 001-13409 Definitive Proxy Statement on Schedule 14A Filed April 9, 2010 Dear This letter contains our response to comments of the Staff]
[86-577-6581-7720 x ¨ Yes ¨ Large Accelerated Filer ¨ Accelerated Filer ¨ x Non-Accelerated Filer ¨ x Yes APPLICABLE ONLY TO CORPORATE ISSUERS 1 9,304,921 As of June 30, 2010 there were SORL AUTO PARTS, INC. FORM 10-Q For the Quarter Ended June 30, 2010 INDEX Page PART I. FINANCIAL INFORMATION (Unaudited) 1 Item 1. Financial Statements: 1 Condensed Consolidated] [Certification of Chief Executive Officer of the Sarbanes-Oxley Act of 2002 I, Xiao Ping Zhang, certify that: 1. I have reviewed this Form 10-Q of SORL AUTO PARTS, INC.; 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, in] [Certification of Principal Accounting Officer of the Sarbanes-Oxley Act of 2002 I, Zong Yun Zhou, certify that: 1. I have reviewed this Form 10-Q of SORL AUTO PARTS, INC.; 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, in] [CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER 18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Dated: August 12, 2010 Xiao Ping Zhang Chief Executive Officer un Zhou Zong Yun Zhou Chief Financial Officer EX-32.1 4 v193359_ex32-1.htm]
[86-577-6581-7720 x ¨ Yes ¨ Large Accelerated Filer ¨ Accelerated Filer ¨ x Non-Accelerated Filer ¨ x Yes APPLICABLE ONLY TO CORPORATE ISSUERS 1 9,304,921 As of June 30, 2010 there were SORL AUTO PARTS, INC. FORM 10-Q For the Quarter Ended June 30, 2010 INDEX Page PART I. FINANCIAL INFORMATION (Unaudited) 1 Item 1. Financial Statements: 1 Condensed Consolidated] [Certification of Chief Executive Officer of the Sarbanes-Oxley Act of 2002 I, Xiao Ping Zhang, certify that: 1. I have reviewed this Form 10-Q of SORL AUTO PARTS, INC.; 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, in] [Certification of Principal Accounting Officer of the Sarbanes-Oxley Act of 2002 I, Zong Yun Zhou, certify that: 1. I have reviewed this Form 10-Q of SORL AUTO PARTS, INC.; 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, in] [CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER 18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Dated: August 12, 2010 Xiao Ping Zhang Chief Executive Officer un Zhou Zong Yun Zhou Chief Financial Officer EX-32.1 4 v193359_ex32-1.htm]
[SORL Auto Parts Reports Record Quarterly Revenue and Net Income for the Second Quarter of 2010 – Revenue up 67.8%, Net income up 79.7%, and EPS at $0.28 – ZHEJIANG, China, August 12, 2010 -- SORL Auto Parts, Inc. Second Quarter Financial Highlights · Revenues rose 67.8% year-over-year to a quarterly record of $49.9 million ; · Gross profit rose] []
