XIN [Xinyuan Real Estate] CORRESP: (Original Filing)
[XINYUAN REAL ESTATE CO., LTD. 27/F China Central Place, Tower II 79 Jianguo Road Chaoyang District Beijing 100025 Peoples Republic of China October 29, 2009 VIA FACSIMILE AND EDGAR Division of Corporation Finance 100 F Street, N.E. Re: Xinyuan Real Estate Co., Ltd. (the Company) Registration Statement on Form F-3 (No. 333-160518) Ladies and Gentlemen: If there is any change]