KNDI [Kandi Technologies] CORRESP: (Original Filing)

[KANDI TECHNOLGIES, CORP. April 14, 2010 Ms. Michelle Lacko Staff Attorney Division of Corporate Finance 100 F Street, N.E. Kandi Technologies, Corp Registration Statement on Form S-3 Filed February 24, 2010 File No. 333-165055 Dear Ms. Lacko: Company As requested from the staff of the Commission relating to the above-referenced filing, the Company hereby acknowledges the following: (1) (2) (3)]

KNDI [Kandi Technologies] CORRESP: KANDI TECHNOLGIES, CORP. April 14, 2010 Ms. Michelle

[KANDI TECHNOLGIES, CORP. April 14, 2010 Ms. Michelle Lacko Staff Attorney Division of Corporate Finance 100 F Street, N.E. Kandi Technologies, Corp Registration Statement on Form S-3 Filed February 24, 2010 File No. 333-165055 Dear Ms. Lacko: Company As requested from the staff of the Commission relating to the above-referenced filing, the Company hereby acknowledges the following: (1) (2) (3)]

CXDC [China XD Plastics Co] 10-K: (Original Filing)

[Explanatory Note This Annual Report on Form 10-K contains a restatement of our Consolidated Balance Sheet as of December 31, 2008 and our Consolidated Statements of Income and Other Comprehensive Income, Stockholders’ Equity and Cash Flows for the year ended December 31, 2008, and Selected Consolidated Financial Data as of and for each of the three quarters in the year] [I, Jie Han, certify that: 1. I have reviewed this annual report on Form 10-K of China XD Plastics Company Limited; 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such] [Certification of Principal Financial Officer I, Taylor Zhang, certify that: 1. I have reviewed this annual report on Form 10-K of China XD Plastics Company Limited; 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Taylor Zhang Principal Financial and Accounting Officer]

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CXDC [China XD Plastics Co] 10-K: Explanatory Note This Annual Report on Form 10-K

[Explanatory Note This Annual Report on Form 10-K contains a restatement of our Consolidated Balance Sheet as of December 31, 2008 and our Consolidated Statements of Income and Other Comprehensive Income, Stockholders’ Equity and Cash Flows for the year ended December 31, 2008, and Selected Consolidated Financial Data as of and for each of the three quarters in the year] [I, Jie Han, certify that: 1. I have reviewed this annual report on Form 10-K of China XD Plastics Company Limited; 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such] [Certification of Principal Financial Officer I, Taylor Zhang, certify that: 1. I have reviewed this annual report on Form 10-K of China XD Plastics Company Limited; 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Taylor Zhang Principal Financial and Accounting Officer]

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CXDC [China XD Plastics Co] 8-K: (Original Filing)

[FORM 8-K CURRENT REPORT Date of Report: April 8, 2010 CHINA XD PLASTICS COMPANY LIMITED Nevada 333-134073 04-3836208 (State or Other Jurisdiction of Incorporation) (Commission File Number) (IRS Employer Identification No.) No. 9 Qinling Road, Yingbin Road Centralized Industrial Park Harbin Development Zone, Heilongjiang, China 150078 (Zip Code) 86-451-84346600 o o o o Item 4.02 Non-Reliance on Previously Issued Financial]

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CJJD [CHINA JO-JO DRUGSTORES] 8-K: (Original Filing)

[] [China Jo-Jo Drugstores Announces 1-for-2 Reverse Stock Split HANGZHOU, China--(BUSINESS WIRE)--April 14, 2010--China Jo-Jo Drugstores (OTCBB: CJJDD) ("Jo-Jo Drugstores" or the "Company"), which operates a retail pharmacy chain in the People’s Republic of China (the “PRC”), today announced a 1-for-2 reverse split of its issued and outstanding common shares, effective for shareholders of record on April 9, 2010, and a]

CJJD [CHINA JO-JO DRUGSTORES] 8-K:

[] [China Jo-Jo Drugstores Announces 1-for-2 Reverse Stock Split HANGZHOU, China--(BUSINESS WIRE)--April 14, 2010--China Jo-Jo Drugstores (OTCBB: CJJDD) ("Jo-Jo Drugstores" or the "Company"), which operates a retail pharmacy chain in the People’s Republic of China (the “PRC”), today announced a 1-for-2 reverse split of its issued and outstanding common shares, effective for shareholders of record on April 9, 2010, and a]

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