[RENESOLA LTD August 29, 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.]