[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town Jiashan County, Zhejiang Province 314117 People’s Republic of China October 24, 2013 VIA CORRESPONDENCE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: ReneSola Ltd Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 26, 2013 File No.: 001-33911 Dear Mr. Vaughn, Ms. Harkins and Ms. Dicker, Capitalized terms used]