[Bagell, Josephs, Levine & Company, L.L.C. 406 Lippincott Drive, Suite J Marlton, New Jersey 08053 Telephone (856) 355-5900 October 7, 2009 100 F Street, N.E. To Whom It May Concern: Very truly yours, Bagell, Josephs, Levine & Company, L.L.C.] [Engagement of Bagell, Josephs, Levine & Company, L.L.C.]
[Fuwei Films (Holdings) Co., Ltd. No. 387 Dongming Road, Weifang Shandong People’s Republic of China 261061 Division of Corporation Finance 100 F Street, N.E., Re: Fuwei Films (Holdings) Co., Ltd. Form 20-F for the Fiscal Year Ended December 31, 2008 and Form 6-K filed on August 17, 2009 File No. 1-33176 Please feel free to contact our counsel Norwood Beveridge]
[Fuwei Films (Holdings) Co., Ltd. No. 387 Dongming Road, Weifang Shandong People’s Republic of China 261061 Division of Corporation Finance 100 F Street, N.E., Re: Fuwei Films (Holdings) Co., Ltd. Form 20-F for the Fiscal Year Ended December 31, 2008 and Form 6-K filed on August 17, 2009 File No. 1-33176 Please feel free to contact our counsel Norwood Beveridge]
[Bagell, Josephs, Levine & Company, L.L.C. 406 Lippincott Drive, Suite J Marlton, New Jersey 08053 Telephone (856) 355-5900 October 7, 2009 100 F Street, N.E. To Whom It May Concern: Very truly yours, Bagell, Josephs, Levine & Company, L.L.C.] [Engagement of Bagell, Josephs, Levine & Company, L.L.C.]
