[FORM 20-F ¨ OR x For the fiscal year ended December 31, 2010 OR ¨ OR ¨ Date of event requiring this shell company report: Ossen Innovation Co., Ltd. British Virgin Islands (Jurisdiction of Incorporation or Organization) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China Yilun Jin Tel: +86 (21) 6888-8886 Fax: +86 (21) 68888666 518 Shangcheng] [EXCHANGE ACT RULE 13A-14(A)/15D-14(A) OF THE SARBANES-OXLEY ACT OF 2002 I, Wei Hua, certify that: 1. I have reviewed this annual report on Form 20-F of Ossen Innovation Co., Ltd.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [EXCHANGE ACT RULE 13A-14(A)/15D-14(A) OF THE SARBANES-OXLEY ACT OF 2002 I, Yilun Jin, certify that: 1. I have reviewed this annual report on Form 20-F of Ossen Innovation Co., Ltd.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [THE SARBANES-OXLEY ACT OF 2002 1. 2. Wei Hua] [THE SARBANES-OXLEY ACT OF 2002 1. 2. Yilun Jin (Principal Financial Officer)] [June 23, 2011 450 Fifth Street, N.W. Commissioners: Very truly yours, Sherb & Co., LLP EX-15.1 8 v226782_ex15-1.htm LETTER FROM SHERB & CO., LLP]