CNR [CHINA METRO-RURAL] CORRESP: [Letterhead of Orrick, Herrington & Sutcliffe LLP] January
[[Letterhead of Orrick, Herrington & Sutcliffe LLP] January 14, 2015 Brett E. Cooper (415) 773-5918 bcooper@orrick.com VIA EDGAR CORRESPONDENCE Robert F. Telewicz, Jr., Senior Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Metro-Rural Holdings Limited Form 20-F for Fiscal Year Ended March 31, 2014 Filed July 11, 2014 File No. 000-53776 Dear Mr. Telewicz: Form 20-F]