MY [CHINA MING YANG WIND POWER] CORRESP: (Original Filing)
[VIA EDGAR January 5, 2015 Mr. Brian Cascio, Accounting Branch Chief Mr. Andri Boerman, Reviewing Accountant Mr. Gary Todd, Reviewing Accountant Division of Corporation Finance 100 F Street, N.E. Re: China Ming Yang Wind Power Group Limited Form 20-F for Fiscal Year Ended December 31, 2013 Filed April 30, 2014 File No. 001-34866 Dear Mr. Cascio, Mr. Boerman and Mr.]