BORN [CHINA NEW BORUN] CORRESP: March 14, 2013 Ms. Tia L. Jenkins Senior
[March 14, 2013 Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Division of Corporation Finance Re: China New Borun Corporation Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 6, 2012 Correspondence submitted January 31, 2013 File No. 001-34754 Dear Ms. Jenkins: I refer to your letter dated March 5, 2013, relating]