ONP [Orient Paper] CORRESP: February 12, 2010 100 F Street, N.E. Attention:
[February 12, 2010 100 F Street, N.E. Attention: Mr. John Reynolds, Assistant Director Mr. Ethan Horowitz, Accountant Ms. Angela Halac, Accounting Reviewer Ms. Janice McGuirk Ms. Pam Howell RE: Orient Paper, Inc. Form 10-K FYE 12/31/08 Filed March 27, 2009; Form 10-Q for period end 09/30/09 Filed November 13, 2009 File No. 000-52639 Ladies and Gentlemen: On behalf of the]