[Registration No. 333-182247 ____________________________ AMENDMENT NO. 1 REGISTRATION STATEMENT UNDER CHINA INFORMATION TECHNOLOGY, INC. Not Applicable British Virgin Islands 7372 Not Applicable (State or Other Jurisdiction of Incorporation or (Primary Standard Industrial Classification Code (IRS Employer Identification Number) Organization) Number) 21st Floor, Everbright Bank Building Zhuzilin, Futian District Shenzhen, Guangdong 518040 People’s Republic of China (+86) 755 -8370-8333 ____________________________ Corporation] [Our ref MAE/673333/11491288v3 China Information Technology, Inc. July 12, 2012 Dear Sirs China Information Technology, Inc. (the "Company") Registration Statement Commission US Securities Act Shares Merger Agreement We have acted as counsel as to British Virgin Islands law to the Company, a company incorporated in the British Virgin Islands, and have been requested to render this opinion in connection with] [July 13, 2012 st China Information Technology, Inc. Ladies and Gentlemen: Very truly yours,] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Amendment No. 1 to the Registration Statement on Form F-4 of our reports dated March 7, 2012 and March 5, 2010 related to the consolidated financial statements of China Information Technology, Inc. and subsidiaries for the years ended December 31, 2011 and 2009. Such reports appear] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the inclusion in the Prospectus constituting a part of this Registration Statement of our report dated March 8, 2011 (except for Note 4 to the consolidated financial statements which is as of March 7, 2012), relating to the consolidated financial statements of China Information Technology, Inc. for the fiscal] [CHINA INFORMATION TECHNOLOGY, INC. st July 13, 2012 By EDGAR Transmission Mark P. Shuman Re: China Information Technology, Inc. Registration Statement on Form F-4 Filed June 21, 2012 File No. 333-182247 Dear Mr. Shuman: Company Registration Statement We hereby submit the responses of China Information Technology, Inc. (the “ Amended Registration Statement For the convenience of the Staff, enclosed are]