SOL [ReneSola] CORRESP: (Original Filing)
[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town Jiashan County, Zhejiang Province 314117 People’s Republic of China September 23, 2014 VIA CORRESPONDENCE Kevin L. Vaughn, Accounting Branch Chief Jay Webb, Reviewing Accountant Lynn Dicker, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 25,]