[China Gerui Advanced Materials Group Limited No. 69 Huaibei Street, Longhai Middle Road Zhengzhou 451191 People’s Republic of China Tel: (011) 86371-6897-0951 August 3, 2010 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Era Anagnosti Re: China Gerui Advanced Materials Group Limited File No.: 333-167841 Dear Ms. Anagnosti: We acknowledge and agree that: · · ·]