OSN [Ossen Innovation] CORRESP: January 30, 2013 Mr. Terence O’Brien, Branch Chief
[January 30, 2013 Mr. Terence O’Brien, Branch Chief 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Form 20-F Filed April 16, 2012 File No. 1-34999 Dear Mr. O’Brien: This letter sets forth the Company’s responses to the Staff’s comments, including the Oral Comments. For your convenience, the Staff’s comment contained in the Comment Letter and the Oral Comments have]