JKS [JinkoSolar] CORRESP: (Original Filing)
[Solicitors and International Lawyers 12th Floor Gloucester Tower | The Landmark | 15 Queens Road Central | Hong Kong | | | | www.shearman.com | Telephone PARTNERS September 28, 2012 VIA EDGAR Mr. Martin James, Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Re: JinkoSolar]