CHLN [China Housing & Land Development] CORRESP: China Housing & Land Development, Inc. 1008 Liuxue
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 29, 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 April 1, 2013 File No. 1-34065 Dear Mr. O’Brien:]