FFHL [Fuwei Films] CORRESP: May 7, 2012 John Hartz Senior Assistant Chief
[May 7, 2012 John Hartz Senior Assistant Chief Accountant 100 F Street, N.E. RE: Form 20-F for the Year Ended December 31, 2011 Filed April 12, 2012 Response dated April 19, 2012 File No. 1-33176 Dear Mr. Hartz: Company Response Letter Staff Letter Fuwei Films (Holdings) Co., Ltd. (the “ Form 20-F for the Year Ended December 31, 2011 Item]