SORL [SORL Auto Parts] CORRESP: (Original Filing)
[Jeffrey L. Schulte 404-504-7655 jjls@mmmlaw.com www.mmmlaw.com January 12, 2010 VIA EDGAR Main Filing Desk 100 F Street, N.E. Re: SORL Auto Parts, Inc. Request for Acceleration File No. 333-164041 Ladies and Gentlemen: Sincerely, MORRIS, MANNING & MARTIN, LLP Jeffrey L. Schulte Mr. Ben Chen Chanda SORL Auto Parts, Inc. No. 1169 Yumeng Road Ruian Economic Development District Ruian City, Zhejiang]