SORL [SORL Auto Parts] CORRESP: September 1, 2011 VIA EDGAR and U.S. Mail
[September 1, 2011 VIA EDGAR and U.S. Mail and Exchange Commission Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. (the”Company”) Form 10-K for the year ended December 31, 2010 Filed March 29, 2011 Form 10-Q for the quarter ended March 31, 2011 Filed May 16, 2011 File No. 000-11991]