[Sinopec Shanghai Petrochemical Company Limited No. 48 Jinyi Road Jinshan District, Shanghai, 200540 The People’s Republic of China Via EDGAR September 21, 2010 Mr. John Cash, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Sinopec Shanghai Petrochemical Company Limited (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed on June 10, 2010]