XIN [Xinyuan Real Estate] CORRESP: [Xinyuan Letterhead] October 1, 2014 Mr. Terence O’Brien
[[Xinyuan Letterhead] October 1, 2014 Mr. Terence O’Brien Accounting Branch Chief Division of Corporation Finance Re: Xinyuan Real Estate Co., Ltd. File No. 1-33863 Dear Mr. O’Brien: We have addressed each of the Staff’s comments in the order presented in the Comment Letter. For ease of reference, we have included each Staff comment in bold and inserted our response after]