EVK [Ever-Glory International,] CORRESP: (Original Filing)
[February 20, 2013 VIA EMAIL AND COURIER Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: Company Staff SEC Form 10-K Ever-Glory International Group, Inc. (the “ We thank the Staff in advance for]