[July 1, 2013 100 F Street N.E. We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on July 1, 2013, to be filed by our former client, Sorl Auto Parts, Inc. We agree with the statements made in response to that Item insofar as they relate to our] []
[July 1, 2013 100 F Street N.E. We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on July 1, 2013, to be filed by our former client, Sorl Auto Parts, Inc. We agree with the statements made in response to that Item insofar as they relate to our] []
[ADVANCED SEMICONDUCTOR ENGINEERING, INC.]
[ADVANCED SEMICONDUCTOR ENGINEERING, INC.]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 8, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 8, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
