SORL [SORL Auto Parts] UPLOAD:
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[December 7, 2009 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Mr. Patrick Kuhn Staff Accountant, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Item 4.01 Form 8-K Filed October 6, 2009 File No. 000-11991 Dear I am transmitting with this letter, for filing, our response to comments of the Staff set forth in]
[December 7, 2009 VIA EDGAR AND U.S. MAIL and Exchange Commission Attn: Mr. Patrick Kuhn Staff Accountant, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Item 4.01 Form 8-K Filed October 6, 2009 File No. 000-11991 Dear I am transmitting with this letter, for filing, our response to comments of the Staff set forth in]
[SORL Auto Parts Reports Third Quarter 2009 Financial Results - EPS of $0.21 in the 2009 third quarter - ZHEJIANG, China, November 13, 2009 -- SORL Auto Parts, Inc. (Nasdaq: SORL) (“SORL” or “The Company”), a leading manufacturer and distributor of commercial vehicle air brake systems as well as related auto parts in China, announced financial results for the third] []
[SORL Auto Parts Reports Third Quarter 2009 Financial Results - EPS of $0.21 in the 2009 third quarter - ZHEJIANG, China, November 13, 2009 -- SORL Auto Parts, Inc. (Nasdaq: SORL) (“SORL” or “The Company”), a leading manufacturer and distributor of commercial vehicle air brake systems as well as related auto parts in China, announced financial results for the third] []
[86-577-6581-7720 x o Yes o Large Accelerated Filer o Accelerated Filer o x Non-Accelerated Filer o x Yes APPLICABLE ONLY TO CORPORATE ISSUERS 18,27 9,254 As of September 30, 2009 there were SORL AUTO PARTS, INC. FORM 10-Q For the Quarter Ended September 30, 2009 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: November 13, 2009 Xiao Ping Zhang Chief Executive Officer Zong Yun Zhou Chief Financial Officer EX-32.1 4 v165504_ex32-1.htm]
[LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 100 F Street, NE Dear Ladies and Gentlemen: llp Rochester, New York October 30, 2009 EX-16.1 2 v164296_ex16-1.htm] []
[LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 100 F Street, NE Dear Ladies and Gentlemen: llp Rochester, New York October 30, 2009 EX-16.1 2 v164296_ex16-1.htm] []