DQ [DAQO NEW ENERGY] CORRESP: 666 Longdu Avenue Wanzhou, Chongqing F4 404000 The
[666 Longdu Avenue Wanzhou, Chongqing F4 404000 The People’s Republic of China September 15, 2014 VIA EDGAR Martin James, Senior Assistant Chief Accountant Kate Tillan, Assistant Chief Accountant Li Xiao, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Daqo New Energy Corp. (the “Company”) Form 20-F for the fiscal year ended December 31, 2013 (the “2013 20-F”)]