[September 27, 2011 VIA EDGAR and U.S. Mail and Exchange Commission Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. (the”Company”) Form 10-K for the year ended December 31, 2010 Filed March 29, 2011 Form 10-Q for the quarter ended June 30, 2011 Filed August 15, 2011 File No. 000-11991]