HGSH [CHINA HGS REAL ESTATE] CORRESP: (Original Filing)
[China HGS Real Estate Inc. th 6 Xinghan Road, 19 Shaanxi Province, PRC 723000 September 8, 2010 Mr. Daniel L. Gordon Branch Chief Division of Corporation Finance 100 F Street NE Re: China HGS Real Estate Inc. Form 10-K for the Fiscal Year Ended September 30, 2009 Filed December 29, 2009 File No. 0-49687 Dear Mr. Gordon: For your convenience,]
