[Via EDGAR Division of Corporation Finance Station Place 100 F Street, N.E. Attention: Linda Cvrkel/Claire Erlanger Re: China Automotive Systems, Inc. (the “Company”) Form 10-K for the year ended December 31, 2008 Filed March 26, 2009 File No. 000-33123 Dear Ms. Cvrkel and Ms. Erlanger: ( ) For your convenience, the Company has repeated the comments from the Staff’s March]