[FORM S-3 (Amendment No. 1) REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. Florida 65-0420146 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Kuanggong Road and Tiyu Road 10th Floor, Chengshi Xin Yong She, Tiyu Road, Xinhua District, Pingdingshan, Henan Province, China 467000 +86-3752882999 Jianhua Lv Chief Executive Officer] [345 Park Avenue New York, NY 10154-1895 Direct Main Fax January 11, 2012 SinoCoking Coal and Coke Chemical Industries, Inc. th Kuanggong Road and Tiyu Road, 10 Chengshi Xin Yong She, Tiyu Road, Xinhua District Pingdingshan, Henan Province, China 467000 Ladies and Gentlemen: Based upon the foregoing and subject to the assumptions, exceptions, qualifications and limitations set forth hereinafter, we] [[Letterhead of Barnett, Bolt, Kirkwood, Long & McBride, P.A.] January 3, 2012 SinoCoking Coal and Coke Chemical Industries, Inc. c/o Loeb & Loeb LLP 345 Park Avenue New York, New York 10154-1895 Ladies and Gentlemen: Corporation Registration Statement Act Common Stock Preferred Stock Debt Securities Units Securities We have acted as special Florida counsel to SinoCoking Coal and Coke Chemical] [Consent of Independent Registered Public Accounting Firm To the Board of Directors of SinoCoking Coal and Coke Chemical Industries, Inc. We consent to the incorporation by reference in Registration Statement on Form S-3 Amendment No. 1 of SinoCoking Coal and Coke Chemical Industries, Inc. of our report dated September 28, 2010, with respect to our audits of the consolidated financial] [To the Members of the Audit Committee Sinocoking Coal and Coke Chemical Industries, Inc. We consent to the incorporation by reference in the Registration Statement (Form S-3 Amendment No. 1) of Sinocoking Coal and Coke Chemical Industries, Inc. of our reports dated September 13, 2011 with respect to the consolidated financial statements and internal control over financial reporting of Sinocoking] [Company response 3. The statement under 3.a. is an inappropriate qualification and limitation. Please revise.]