XNY [China Xiniya Fashion] EFFECT: (Original Filing)

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XNY [China Xiniya Fashion] EFFECT: .FormData {color: blue; background-color: white; font-size: small; font-family:

[.FormData {color: blue; background-color: white; font-size: small; font-family: Times, serif} .SmallFormData {color: blue; background-color: white; font-size: x-small; font-family: Times, serif} .FootnoteData {color: green; background-color: white; font-size: x-small; font-family: Times, serif} .FormText {font-size: x-small; font-family: arial, helvetica, sans-serif} .SmallFormText {font-size: xx-small; font-family: arial, helvetica, sans-serif} .FormTitle {font-size: medium; font-family: arial, helvetica, sans-serif; font-weight: bold} .FormName {font-size: large; font-family: arial, helvetica, sans-serif;]

XNY [China Xiniya Fashion] CORRESP: (Original Filing)

[November 19, 2010 Mr. Damon Colbert Re: China Xiniya Fashion Limited Dear Mr. Colbert: In connection with the above-captioned Registration Statement, we wish to advise that between November 8, 2010 and the date hereof 3600 copies of the Preliminary Prospectus dated November 8, 2010 were distributed as follows: 3600 to 4 underwriters; 1900 institutional investors; 450 individuals. * * *]

XNY [China Xiniya Fashion] CORRESP: November 19, 2010 Mr. Damon Colbert Re: China

[November 19, 2010 Mr. Damon Colbert Re: China Xiniya Fashion Limited Dear Mr. Colbert: In connection with the above-captioned Registration Statement, we wish to advise that between November 8, 2010 and the date hereof 3600 copies of the Preliminary Prospectus dated November 8, 2010 were distributed as follows: 3600 to 4 underwriters; 1900 institutional investors; 450 individuals. * * *]

XNY [China Xiniya Fashion] CORRESP: (Original Filing)

[China Xiniya Fashion Limited November 19, 2010 VIA FACSIMILE AND EDGAR China Xiniya Fashion Limited Registration Statement on Form F-1 Ladies and Gentlemen: * * * * * China Xiniya Fashion Limited Very truly yours, Chee Jiong Ng Chief Financial Officer CORRESP 1 filename1.htm]

XNY [China Xiniya Fashion] CORRESP: China Xiniya Fashion Limited November 19, 2010 VIA

[China Xiniya Fashion Limited November 19, 2010 VIA FACSIMILE AND EDGAR China Xiniya Fashion Limited Registration Statement on Form F-1 Ladies and Gentlemen: * * * * * China Xiniya Fashion Limited Very truly yours, Chee Jiong Ng Chief Financial Officer CORRESP 1 filename1.htm]

XNY [China Xiniya Fashion] CORRESP: (Original Filing)

[[Letterhead of Deutsche Bank Trust Company Americas] 100 F Street, N.E. Re: Registration Statement on Form F-6 Request for Acceleration Ladies and Gentlemen: Very truly yours, DEUTSCHE BANK TRUST COMPANY AMERICAS / s/ Christopher Konopelko Christopher Konopelko Vice President Michael Fitzpatrick Vice President CORRESP 1 filename1.htm]

XNY [China Xiniya Fashion] CORRESP: [Letterhead of Deutsche Bank Trust Company Americas] 100

[[Letterhead of Deutsche Bank Trust Company Americas] 100 F Street, N.E. Re: Registration Statement on Form F-6 Request for Acceleration Ladies and Gentlemen: Very truly yours, DEUTSCHE BANK TRUST COMPANY AMERICAS / s/ Christopher Konopelko Christopher Konopelko Vice President Michael Fitzpatrick Vice President CORRESP 1 filename1.htm]

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