GSH [GUANGSHEN RAILWAY CO] CORRESP: 1460 EL CAMINO REAL | MENLO PARK |
[1460 EL CAMINO REAL | MENLO PARK | CA | 94025-4110 WWW.SHEARMAN.COM | T +1.650.838.3600 | F +1.650.838.3699 October 19, 2015 VIA EDGAR CONFIDENTIAL Lyn Shenk, Accounting Branch Chief Patrick Kuhn, Staff Accountant Doug Jones, Staff Accountant Office of International Corporate Finance Division of Corporation Finance 100 F Street, NE Re: Guangshen Railway Company Limited Form 20-F for Fiscal Year]