[RENESOLA LTD Aug.5th, 2011 VIA EDGAR Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Eric Atallah, Staff Accountant Mr. Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the year ended December 31, 2010 Filed March 8, 2011 File No. 1-33911 Dear Mr. Vaughn, Mr. Atallah and Mr. James,]