[545 Speedvale Ave. W. Guelph, Ontario, Canada N1K 1E6 Tel: +1 519-837-1881 Fax: +1 519-837-2250 www.canadiansolar.com August 2, 2013 VIA CORRESPONDENCE ON EDGAR Mr. Brian Cascio, Accounting Branch Chief Re: Canadian Solar, Inc. Form 20-F for the Year Ended December 31, 2012 File No. 001-33107 Dear Mr. Cascio and Mr. Todd: For ease of review, we have set forth below]