EVK [Ever-Glory International,] CORRESP: (Original Filing)
[GERSTEN SAVAGE LLP 600 Lexington Avenue New York, NY 10022-6018 T: 212-752-9700 F-212-980-5192 INFO@GERSTENSAVAGE.COM WWW.GERSTENSAVAGE.COM January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division of Corporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009 File No. 1-34124 Dear Mr. Gordon:] [100 N. Barranca Ave. #810 West Covina, California 91791 Tel: (626) 839-9116 January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division of Corporation Finance 100 F Street, NE Mail Stop 4631 Re: - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009 File No. 1-34124 Dear Mr. Gordon: With respect to]