[Amendment No. 3 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [_________ Ordinary Shares in the Form of American Depositary Shares OSSEN INNOVATION CO., LTD. Ordinary Shares in the Form of American Depositary Shares UNDERWRITING AGREEMENT ________, 2010 Global Hunter Securities, LLC th 777 Third Ave, 36 New York, NY 10017 Knight Capital Markets LLC th 405 Lexington Avenue, 46 New York, NY 10174 Ladies and Gentlemen: Ossen Innovation Co., Ltd.] [TABLE OF CONTENTS Page Certain Definitions 1 (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1 (f) Deliver Order] [[ November 2010] Global Hunter Securities, LLC rd 777 3 New York, New York 10017 USA Knight Capital Markets LLC 405 Lexington Avenue New York, New York 10174 USA Dear Sirs, Ossen Innovation Co., Ltd. “ADS” We have acted as counsel as to British Virgin Islands law to Ossen Innovation Co., Ltd. in connection with the proposed public offer and] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 3, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’] [Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences November 9, 2010 Ossen Innovation Co., Ltd 518 Shangcheng Road, Floor 17 Shanghai, 200120 People’s Republic of China Re: Consent Letter To Whom It May Concern: Registration Statement Very truly yours, INSTITUTE OF QUANTITATIVE & TECHNICAL ECONOMICS, CHINESE ACADEMY OF SOCIAL SCIENCES Quiang Liu EX-26.3 15 v203400_ex23-6.htm] [Dr. Liang Tang November 18, 2010 Page 2 Taxation, page 98 3. We note your response to comment three in our letter dated October 14, 2010. We are unable to locate the revised disclosure that identifies the relevant authority for the summarized tax consequences. Your disclosure regarding the BVI and PRC taxation does not appear to have been revised in]

[Amendment No. 2 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [Withers BVI ____________, 2010 Ossen Innovation Co. Ltd Floor 17, 518 Shangcheng Road Shanghai 200120 People's Republic of China Dear Sirs Ossen Innovation Co. Ltd Company Registration Statement IPO Ordinary Shares We have acted as counsel as to British Virgin Islands law to Ossen Innovation Co. Ltd (the ' 1. Documents Reviewed For the purpose of this opinion, we have] [KRAMER LEVIN NAFTALIS & FRANKEL _____________, 2010 Ossen Innovation Co. Ltd. 518 Shangehung Road Floor 17 Shanghai 200120 Peoples Republic of China Ladies and Gentlemen: “Taxation – U.S. Federal Income Taxation” 1177 Avenue of the Americas New York NY 10036-2714 Phone 212.715.9100 Fax 212.715.8000 www.kramerlevin.com also at 47 Avenue Hoche 75008 Paris France Taxation – U.S. Federal Income Taxation” We] [EMPLOYMENT AGREEMENT THIS EMPLOYMENT AGREEMENT (the “Agreement”) is effective this 26th day of _October__ 2010 (the “Effective Date”), between Ossen Innovation Co. Ltd., a British Virgin Islands company with its principal place of business located at 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China (the “Company”), and Yilun Jin,(the “Executive”). WHEREAS, the Company desires to employ the] [Purchase Contract with Jiangyin Runde Logistics Co., Ltd. Jan. 5, 2010 Jiangyin 201001050008 Time of Execution: I. Name, Model, Quantity, Amount and Notes of Product name Specification & model unit quantity Unit price Price(Yuan) notes Wire Rod 13mm ton 4000 4105 164,200,000 1. Payment against delivery (82B)] [Purchase Contract with Jiangsu Shagang Group Co., Ltd Jan. 01,2010 Shagang Time of Execution: I. Name, Model, Quantity, Amount and Notes of Product name Brand Specification & model unit quantity Unit price Total Price notes Wire Rod Shagang] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 2, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’] [Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences Letter of Consent October 8, 2010 We, Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences, hereby authorize Ossen Innovation Co., Ltd. to use the Industry Report on Chinese Pre-stressed Material Market developed by Mr. Liu Qiang, a research staff of our institute in case of need]