OSN [Ossen Innovation] CORRESP: (Original Filing)
[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 November 24, 2010 VIA FEDERAL EXPRESS Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Pre-effective Amendment 3 to Registration Statement on Form F-1 Filed November 19, 2010 File No 333-168496]