FFHL [Fuwei Films] CORRESP: February 28, 2012 John Hartz Senior Assistant Chief
[February 28, 2012 John Hartz Senior Assistant Chief Accountant 100 F Street, N.E. RE: Fuwei Films (Holdings) Co., Ltd. Dear Mr. Hartz: Company Response Letter Staff Letter Annual Report Fuwei Films (Holdings) Co., Ltd. (the “ Form 20-F for the Year Ended December 31, 2010 Item 15. Controls and Procedures, page 77 1. - You have had attrition in your]