CHLN [China Housing & Land Development] CORRESP: China Housing & Land Development, Inc. 1008 Liuxue

[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 April 25, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]

CHLN [China Housing & Land Development] 8-K: (Original Filing)

[China Housing & Land Development Inc. Announces --Company Beats Financial Forecast— Xi’an, China – April 1, 2013 Highlights for Q4 2012: · Total revenue in the fourth quarter of 2012 increased 112.8% to $61.5 million from $28.9 million in the third quarter of 2012 and increased 28.5% from $47.9 million in the fourth quarter of 2011. Other revenue in the] []

CHLN [China Housing & Land Development] 10-K: (Original Filing)

[TABLE OF CONTENT PART I ITEM 1 BUSINESS ITEM 1A RISK FACTORS ITEM 1B UNRESOLVED STAFF COMMENTS ITEM 2 PROPERTIES ITEM 3 LEGAL PROCEEDINGS ITEM 4 MINE SAFETY DISCLOSURES PART II ITEM 5 ITEM 6 SELECTED FINANCIAL DATA ITEM 7 MANAGEMENT DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS ITEM 7A] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Dexter Fong, having an address at ___________________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Michael Marks, having an address at _____________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Yusheng Lin, having an address at ________________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Suiyin Gao, having an address at _____________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT th 13 THIS SERICE AGREEMENT (“Agreement”) is entered into as of the WHEREAS, the Company recognizes the unique qualifications and contributions of the Director and desires to secure the services of the Director on the terms and conditions set forth herein; and WHEREAS, the Director is prepared to commit to such services in return for specific arrangements on] [List of Subsidiaries Wayfast Holdings Limited (British Virgin Island) Gracemind Holdings Limited (British Virgin Island) Man State Holdings Limited (British Virgin Island) Clever Advance Limited (Hong Kong, China) Treasure Asia Holdings Limited (Hong Kong, China) Success Hill Limited (Hong Kong, China) Xi’an Tsining Housing Development Co., Ltd. (Xi’an, China) Xi’an New Land Development Co., Ltd. (Xi’an, China) Puhua (Xi’an) Real] [Consent of Independent Registered Public Accounting Firm We consent to the inclusion in this Annual Report on Form 10-K of our report dated April 1, 2013 on our audits of the consolidated balance sheets of China Housing & Land Development, Inc. as at December 31, 2012 and 2011 and the related consolidated statements of income and comprehensive income, shareholders’ equity] [CERTIFICATION I, Xiaohong Feng, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2012; 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,] [CERTIFICATION I, Cangsang Huang, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2012; 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,] [i. ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Xiaohong Feng Chief Executive] [i. ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Cangsang Huang Chief Financial]

CHLN [China Housing & Land Development] 10-K: TABLE OF CONTENT PART I ITEM 1 BUSINESS

[TABLE OF CONTENT PART I ITEM 1 BUSINESS ITEM 1A RISK FACTORS ITEM 1B UNRESOLVED STAFF COMMENTS ITEM 2 PROPERTIES ITEM 3 LEGAL PROCEEDINGS ITEM 4 MINE SAFETY DISCLOSURES PART II ITEM 5 ITEM 6 SELECTED FINANCIAL DATA ITEM 7 MANAGEMENT DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS ITEM 7A] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Dexter Fong, having an address at ___________________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Michael Marks, having an address at _____________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Yusheng Lin, having an address at ________________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT THIS SERICE AGREEMENT (“Agreement”) is entered into as of the 1st day of September, 2010 between China Housing and Land Development, Inc., whose principal offices are at 6 Youyi Dong Road, Xi’an , China 710054 (hereinafter referred to as the Company”) and Suiyin Gao, having an address at _____________ (hereinafter referred to as the “Director”) to provide the] [SERVICE AGREEMENT th 13 THIS SERICE AGREEMENT (“Agreement”) is entered into as of the WHEREAS, the Company recognizes the unique qualifications and contributions of the Director and desires to secure the services of the Director on the terms and conditions set forth herein; and WHEREAS, the Director is prepared to commit to such services in return for specific arrangements on] [List of Subsidiaries Wayfast Holdings Limited (British Virgin Island) Gracemind Holdings Limited (British Virgin Island) Man State Holdings Limited (British Virgin Island) Clever Advance Limited (Hong Kong, China) Treasure Asia Holdings Limited (Hong Kong, China) Success Hill Limited (Hong Kong, China) Xi’an Tsining Housing Development Co., Ltd. (Xi’an, China) Xi’an New Land Development Co., Ltd. (Xi’an, China) Puhua (Xi’an) Real] [Consent of Independent Registered Public Accounting Firm We consent to the inclusion in this Annual Report on Form 10-K of our report dated April 1, 2013 on our audits of the consolidated balance sheets of China Housing & Land Development, Inc. as at December 31, 2012 and 2011 and the related consolidated statements of income and comprehensive income, shareholders’ equity] [CERTIFICATION I, Xiaohong Feng, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2012; 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,] [CERTIFICATION I, Cangsang Huang, certify that: 1. I have reviewed this report on Form 10-K of China Housing & Land Development, Inc. for the fiscal year ended December 31, 2012; 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,] [i. ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Xiaohong Feng Chief Executive] [i. ii. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. A signed original of this written statement has been provided to the Company and will be retained by the Company and will be furnished to the SEC or our staff upon request. Cangsang Huang Chief Financial]

CHLN [China Housing & Land Development] CORRESP: (Original Filing)

[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 March 22, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 File No. 1-34065]

CHLN [China Housing & Land Development] CORRESP: China Housing & Land Development, Inc. 6 Youyu

[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 March 22, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 File No. 1-34065]

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