EVK [Ever-Glory International,] CORRESP: (Original Filing)

[GERSTENVAGE 600 Lexington Avenue New York, NY10022-6018 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 ofrporation 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] [100 N. Barranca Ave. #810 Westvina,lifornia 91791 Tel: (626) 839-9116 January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation 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]

CBAK [CHINA BAK BATTERY] 8-K: (Original Filing)

[PRESS RELEASE China BAK Reports First Quarter Fiscal Year 2010 Financial Results Shenzhen, China – January 28, 2010 Recent Achievements and Highlights · Gross Margin rose to 19.0% because of improved production yields and cost reduction; · BAK Tianjin won its first major contract for high power batteries for electric buses; · We won a $27M bid to directly supply]

CAAS [CHINA AUTOMOTIVE SYSTEMS] 8-K: CHINA AUTOMOTIVE SYSTEMS AND BEIJING AUTO FORM JOINT

[CHINA AUTOMOTIVE SYSTEMS AND BEIJING AUTO FORM JOINT VENTURE TO SUPPLY NEW STEERING SYSTEMS - New Capacity Totaling 500,000 Steering Units to be Built - WUHAN, Hubei, China, January 27, 2010 -- China Automotive Systems, Inc. (NASDAQ: CAAS) and parts at competitive prices to meet the growing power steering needs of Beijing Auto. The new JV will be a 50%/50%] [Form 8-K CURRENT REPORT Date of Report (Date of earliest event reported): January 28, 2010 (January 24, 2010) China Automotive Systems, Inc. Delaware 000-3123 33-0885775 (State or other jurisdiction of (Commission File Number) (I.R.S. Employer incorporation or organization) Identification No.) Identification No.) No. 1 Henglong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province People’s Republic of]

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EVK [Ever-Glory International,] CORRESP: GERSTENVAGE 600 Lexington Avenue New York, NY10022-6018 T:

[GERSTENVAGE 600 Lexington Avenue New York, NY10022-6018 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 ofrporation 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] [100 N. Barranca Ave. #810 Westvina,lifornia 91791 Tel: (626) 839-9116 January 28, 2010 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation 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]

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