EVK [Ever-Glory International,] CORRESP: Ever-Glory International Group, Inc. Ever-Glory Commercial Center 509

[Ever-Glory International Group, Inc. Ever-Glory Commercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR March 12, 2013 Ms. Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms.]

EVK [Ever-Glory International,] 10-K/A: (Original Filing)

[FORM 10-K (Mark One) x For the fiscal year ended December 31, 2011 Amendment No. 1 Or o For the transition period from ____________ to ______________ 0-28806 EVER-GLORY INTERNATIONAL GROUP, INC. Florida 65-0420146 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) Ever-Glory Commercial Center, 509 Chengxin Road, Jiangning Development Zone, Nanjing, Jiangsu Province, Peoples Republic of] [SUBSIDIARIES AS OF DECEMBER 31, 2011 Perfect Dream Limited, a corporation established under the laws of the British Virgin Islands Goldenway Nanjing Garments Co., Ltd, a wholly foreign-owned limited liability company formed under the laws of the People's Republic of China Nanjing Catch-Luck Garments Co., Ltd., a wholly foreign-owned limited liability company formed under the laws of the People’s Republic] [I, Edward Yihua Kang, certify that: 1. annual /A I have reviewed this 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 light of the circumstances under which such statements were made, not misleading with respect to the] [I, Jiansong Wang, certify that: 1. ^ annual /A I have reviewed this 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 light of the circumstances under which such statements were made, not misleading with respect to the] [Section 906 of Sarbanes-Oxley Act of 2002 1. annual /A fiscal year The 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. 12, 2013 Edward Yihua Kang Chief Executive Officer] [Section 906 of Sarbanes-Oxley Act of 2002 1. annual /A fiscal year The 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. 12, 2013 Jiansong Wang Chief Finance Officer (Principal Finance Officer)]

EVK [Ever-Glory International,] 10-K/A: FORM 10-K (Mark One) x For the fiscal

[FORM 10-K (Mark One) x For the fiscal year ended December 31, 2011 Amendment No. 1 Or o For the transition period from ____________ to ______________ 0-28806 EVER-GLORY INTERNATIONAL GROUP, INC. Florida 65-0420146 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) Ever-Glory Commercial Center, 509 Chengxin Road, Jiangning Development Zone, Nanjing, Jiangsu Province, Peoples Republic of] [SUBSIDIARIES AS OF DECEMBER 31, 2011 Perfect Dream Limited, a corporation established under the laws of the British Virgin Islands Goldenway Nanjing Garments Co., Ltd, a wholly foreign-owned limited liability company formed under the laws of the People's Republic of China Nanjing Catch-Luck Garments Co., Ltd., a wholly foreign-owned limited liability company formed under the laws of the People’s Republic] [I, Edward Yihua Kang, certify that: 1. annual /A I have reviewed this 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 light of the circumstances under which such statements were made, not misleading with respect to the] [I, Jiansong Wang, certify that: 1. ^ annual /A I have reviewed this 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 light of the circumstances under which such statements were made, not misleading with respect to the] [Section 906 of Sarbanes-Oxley Act of 2002 1. annual /A fiscal year The 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. 12, 2013 Edward Yihua Kang Chief Executive Officer] [Section 906 of Sarbanes-Oxley Act of 2002 1. annual /A fiscal year The 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. 12, 2013 Jiansong Wang Chief Finance Officer (Principal Finance Officer)]

EVK [Ever-Glory International,] CORRESP: (Original Filing)

[Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR March 12, 2013 Ms. Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012]

EVK [Ever-Glory International,] CORRESP: Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning

[Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR March 12, 2013 Ms. Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012]

EVK [Ever-Glory International,] 10-K/A: (Original Filing)

[FORM 10-K (Mark One) x For the fiscal year ended December 31, 2011 Amendment No. 1 Or o For the transition period from ____________ to ______________ 0-28806 EVER-GLORY INTERNATIONAL, Florida 65-0420146 (State or other jurisdiction oforporation or organization) (I.R.S. Employer Identification No.) Ever-Glorymmercial Center, 509 Chengxin Road, Jiangning Development Zone,] [SUBSIDIARIES OF DECEMBER 31, 2011 Perfect Dream Limited, arporation established under the laws of the British Virgin Islands Goldenway Nanjing Garments a wholly foreign-owned limited liabilitympany formed under the laws of the People's Republic of China Nanjingtch-Luck Garments a wholly foreign-owned limited liabilitympany formed under the laws of the Peoples Republic of China] [I, Edward Yihua Kang, certify that: 1. annual /A I have reviewed this 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading] [I, Jiansong Wang, certify that: 1. ^ annual /A I have reviewed this 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading] [Section 906 ofrbanes-Oxley Act of 2002 1. annual /A fiscal year The 2. The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. 12, 2013 Edward Yihua Kang Chief Executive Officer f10k2011a1ex32i_everglory.htm 5 EX-32.1] [Section 906 ofrbanes-Oxley Act of 2002 1. annual /A fiscal year The 2. The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. 12, 2013 Jiansong Wang Chief Finance Officer (Principal Finance Officer) f10k2011a1ex32ii_everglory.htm 6 EX-32.2]

EVK [Ever-Glory International,] 10-K/A: FORM 10-K (Mark One) x For the fiscal

[FORM 10-K (Mark One) x For the fiscal year ended December 31, 2011 Amendment No. 1 Or o For the transition period from ____________ to ______________ 0-28806 EVER-GLORY INTERNATIONAL, Florida 65-0420146 (State or other jurisdiction oforporation or organization) (I.R.S. Employer Identification No.) Ever-Glorymmercial Center, 509 Chengxin Road, Jiangning Development Zone,] [SUBSIDIARIES OF DECEMBER 31, 2011 Perfect Dream Limited, arporation established under the laws of the British Virgin Islands Goldenway Nanjing Garments a wholly foreign-owned limited liabilitympany formed under the laws of the People's Republic of China Nanjingtch-Luck Garments a wholly foreign-owned limited liabilitympany formed under the laws of the Peoples Republic of China] [I, Edward Yihua Kang, certify that: 1. annual /A I have reviewed this 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading] [I, Jiansong Wang, certify that: 1. ^ annual /A I have reviewed this 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading] [Section 906 ofrbanes-Oxley Act of 2002 1. annual /A fiscal year The 2. The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. 12, 2013 Edward Yihua Kang Chief Executive Officer f10k2011a1ex32i_everglory.htm 5 EX-32.1] [Section 906 ofrbanes-Oxley Act of 2002 1. annual /A fiscal year The 2. The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. 12, 2013 Jiansong Wang Chief Finance Officer (Principal Finance Officer) f10k2011a1ex32ii_everglory.htm 6 EX-32.2]

EVK [Ever-Glory International,] CORRESP: (Original Filing)

[February 20, 2013 VIA EMAIL AND COURIER Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: Company Staff SEC Form 10-K Ever-Glory International Group, Inc. (the “ We thank the Staff in advance for]

EVK [Ever-Glory International,] CORRESP: February 20, 2013 VIA EMAIL AND COURIER Tia

[February 20, 2013 VIA EMAIL AND COURIER Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: Company Staff SEC Form 10-K Ever-Glory International Group, Inc. (the “ We thank the Staff in advance for]

EVK [Ever-Glory International,] CORRESP: February 20, 2013 VIA EMAIL ANDURIER Tia L.

[February 20, 2013 VIA EMAIL ANDURIER Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: We thank the Staff invance for itsnsideration of the foregoing.Should you have any questions ormments, pleasentact]

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