[August 13, 2008 Via Facsimile & Edgarlink Division of Corporation Finance 100 F Street, N.E. Attn: Julie Bell Re: China Automotive Systems, Inc. Registration Statement on Form S-3 Filed April 15, 2008 File No. 333-150250 Dear Ms. Bell: China Automotive Systems, Inc. (the “ Company Very truly yours, China Automotive Systems, Inc. Hanlin Chen Hanlin Chen Chairman of the Board]
[August 13, 2008 Via Facsimile & Edgarlink Division of Corporation Finance 100 F Street, N.E. Attn: Julie Bell Re: China Automotive Systems, Inc. Registration Statement on Form S-3 Filed April 15, 2008 File No. 333-150250 Dear Ms. Bell: China Automotive Systems, Inc. (the “ Company Very truly yours, China Automotive Systems, Inc. Hanlin Chen Hanlin Chen Chairman of the Board]
[Execution Copy Dated the 11th day of August 2008 FEISHANG GROUP LIMITED and CHINA NATURAL RESOURCES, INC. AGREEMENT SOLICITORS 高 蓋 茨 律 師 事 務 所 (852) 2511 5100 (852) 2511 9515 www.klgates.com 4058774-00002/NKA/RKW THIS AGREEMENT BETWEEN: (1) FEISHANG GROUP LIMITED Vendor (2) CHINA NATURAL RESOURCES, INC. Purchaser WHEREAS (A) NEWHOLD INVESTMENTS LIMITED Company (B) FEISHANG YONGFU MINING LIMITED] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Share-Based Payment We consent to the incorporation by reference in the Registration Statement on Form S-8 (File No. 333-146790) of China Natural Resources, Inc. and subsidiaries of our report dated May 30, 2008 (which expresses an unqualified opinion and includes an explanatory paragraph relating to the Companys acquisition of Feishang Mining Holdings Limited] [CONTACT Edward Wong, Chief Financial Officer 011-852-2810-7205 or cfo@chrb.com CHINA NATURAL RESOURCES AGREES TO ACQUIRE COAL MINING COMPANY IN GUIZHOU PROVINCE, PRC Newhold, through its 70% owned operating subsidiary, Guizhou Yongfu Mining Co., Ltd (Guizhou Yongfu), owns mining rights to Yongsheng Coal Mine, a coal mine covering a total area of 18.234 square kilometers located in Jinsha County, Guizhou, the] [Acquisition of Newhold Investments Limited Newhold, through its 70% owned operating subsidiary, Guizhou Yongfu Mining Co., Ltd. (Guizhou Yongfu), a company established under the laws of the PRC with a registered capital of RMB16,880,000 (US$2,468,000), owns mining rights to Yongsheng Coal Mine (Mining Rights), a coal mine located in Huajuexiang, Jinsha County, Guizhou Province, the Peoples Republic of China (PRC)]
[Execution Copy Dated the 11th day of August 2008 FEISHANG GROUP LIMITED and CHINA NATURAL RESOURCES, INC. AGREEMENT SOLICITORS 高 蓋 茨 律 師 事 務 所 (852) 2511 5100 (852) 2511 9515 www.klgates.com 4058774-00002/NKA/RKW THIS AGREEMENT BETWEEN: (1) FEISHANG GROUP LIMITED Vendor (2) CHINA NATURAL RESOURCES, INC. Purchaser WHEREAS (A) NEWHOLD INVESTMENTS LIMITED Company (B) FEISHANG YONGFU MINING LIMITED] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Share-Based Payment We consent to the incorporation by reference in the Registration Statement on Form S-8 (File No. 333-146790) of China Natural Resources, Inc. and subsidiaries of our report dated May 30, 2008 (which expresses an unqualified opinion and includes an explanatory paragraph relating to the Companys acquisition of Feishang Mining Holdings Limited] [CONTACT Edward Wong, Chief Financial Officer 011-852-2810-7205 or cfo@chrb.com CHINA NATURAL RESOURCES AGREES TO ACQUIRE COAL MINING COMPANY IN GUIZHOU PROVINCE, PRC Newhold, through its 70% owned operating subsidiary, Guizhou Yongfu Mining Co., Ltd (Guizhou Yongfu), owns mining rights to Yongsheng Coal Mine, a coal mine covering a total area of 18.234 square kilometers located in Jinsha County, Guizhou, the] [Acquisition of Newhold Investments Limited Newhold, through its 70% owned operating subsidiary, Guizhou Yongfu Mining Co., Ltd. (Guizhou Yongfu), a company established under the laws of the PRC with a registered capital of RMB16,880,000 (US$2,468,000), owns mining rights to Yongsheng Coal Mine (Mining Rights), a coal mine located in Huajuexiang, Jinsha County, Guizhou Province, the Peoples Republic of China (PRC)]
