CNR [CHINA METRO-RURAL] CORRESP: China Metro-Rural Holdings Limited Suite 2204, 22/F, Sun
[China Metro-Rural Holdings Limited Suite 2204, 22/F, Sun Life Tower The Gateway, 15 Canton Road Tsimshatsui, Kowloon, Hong Kong March 28, 2013 VIA EDGAR 100 F Street, N.E. USA Attn.: Ms. Jennifer Gowetski (Senior Counsel) Dear Ms. Gowetski: RE: China Metro-Rural Holdings Limited Registration Statement on Form F-3 File No. 333-184774 In connection with the foregoing request for acceleration of]