GAGA [Le Gaga] CORRESP: (Original Filing)
[September 25, 2014 Via EDGAR Mr. Nicholas Panos, Senior Special Counsel Office of Mergers and Acquisitions Division of Corporation Finance 100 F Street, N.E. Re: Le Gaga Holdings Limited Schedule 13E-3/A Filed on September 17, 2014 File No. 005-85878 Dear Mr. Panos: We represent the independent committee of the board of directors of the Company. To the extent any response]