ZNH [CHINA SOUTHERN AIRLINES CO] CORRESP: DLA Piper LLP (US) 500 Eighth Street, NW
[DLA Piper LLP (US) 500 Eighth Street, NW www.dlapiper.com Richard Newcomb richard.newcomb@dlapiper.com T F September 20, 2012 Via Edgar and UPS Cecelia Blye, Chief Office of Global Security Risk Division of Corporation Finance Re: China Southern Airline Company Limited Dear Ms. Blye: This is in further reference to your letter of August 1, 2012, to Si Xian Min, Chairman, China]