XIN [Xinyuan Real Estate] CORRESP: (Original Filing)
[September 14, 2011 Mr. Terence OBrien Accounting Branch Chief Division of Corporation Finance Re: Xinyuan Real Estate Co., Ltd. File No. 1-33863 Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 20, 2011 Dear Mr. OBrien: We have addressed each of the Staffs comments in the order presented in the Comment Letter. For ease of reference, we]