NFEC [NF Energy Saving] 10-Q: FORM 10-Q x 30 , 2011 ¨ NF

[FORM 10-Q x 30 , 2011 ¨ NF Energy Saving Corporation Delaware 02-0563302 (State or Other Jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) Room 3105, Block C, 390 Qingnian Avenue, Heping District Shenyang, P. R. China 110002 (8624) 8563-1159 x ¨ x ¨ ¨ Large accelerated filer ¨ Accelerated filer ¨ Non-accelerated filer x Smaller reporting company o] [Certifications I, Gang, Li, certify that: 1. I have reviewed this quarterly report on Form 10-Q of NF Energy Saving Corporation. 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, in light of the circumstances under which such statements] [Certifications I, Lihua Wang, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of NF Energy Saving Corporation. 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, in light of the circumstances under which such statements] [SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for the six months ended June 30, 2011 . NF Energy Saving Corporation Gang Li Gang Li (] [SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for the six months ended June 30, 2011. NF Energy Saving Corporation Principal Financial and Accounting Officer) (]

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NFEC [NF Energyvingrp] 10-Q: (Original Filing)

[FORM 10-Q x 30 , 2011 NF Energyvingrporation Delaware 02-0563302 (State or Other Jurisdiction of (I.R.S. Employerorporation or organization) Identification No.) Room 3105, Block C, 390 Qingnian Avenue, Heping District Shenyang, P. R. China 110002 (8624) 8563-1159 x x Large accelerated filer Accelerated filer Non-accelerated filer x Smaller reportingmpany] [Certifications I, Gang, Li, certify that: 1. I have reviewed this quarterly report on Form 10-Q of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [Certifications I, Lihua Wang, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the six months ended June 30, 2011. NF Energyvingrporation Gang Li Gang Li ( v229630_ex32-1.htm 4 EX-32.1] [SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the six months ended June 30, 2011. NF Energyvingrporation Principal Financial and Accounting Officer) ( v229630_ex32-2.htm 5]

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NFEC [NF Energyvingrp] 10-Q: FORM 10-Q x 30 , 2011 NF Energyvingrporation

[FORM 10-Q x 30 , 2011 NF Energyvingrporation Delaware 02-0563302 (State or Other Jurisdiction of (I.R.S. Employerorporation or organization) Identification No.) Room 3105, Block C, 390 Qingnian Avenue, Heping District Shenyang, P. R. China 110002 (8624) 8563-1159 x x Large accelerated filer Accelerated filer Non-accelerated filer x Smaller reportingmpany] [Certifications I, Gang, Li, certify that: 1. I have reviewed this quarterly report on Form 10-Q of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [Certifications I, Lihua Wang, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the six months ended June 30, 2011. NF Energyvingrporation Gang Li Gang Li ( v229630_ex32-1.htm 4 EX-32.1] [SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the six months ended June 30, 2011. NF Energyvingrporation Principal Financial and Accounting Officer) ( v229630_ex32-2.htm 5]

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HIHO [HIGHWAY] 20-F: (Original Filing)

[TABLE OF CONTENTS PART I 2] [] [] [Name of Entity The following is a list of all of this Company’s subsidiaries. However, only the following five subsidiaries are, as of the June 29, 2011, active subsidiaries that conduct operations: Nissin Precision Metal Manufacturing Limited; Kayser Limited; Golden Bright Plastic Manufacturing Company Limited; Hi-Lite Camera Company Limited; and Nissin Metal and Plastic (Shenzhen) Company Limited. Antemat Limited Kayser] [of the Sarbanes-Oxley Act of 2002 I, Roland W. Kohl, certify that: 1. I have reviewed this annual report on Form 20-F of Highway Holdings Limited; 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [of the Sarbanes-Oxley Act of 2002 I, Alan Chan, certify that: 1. 2. 3. 4. (a) (b) (c) (d) 5. (a) (b) Dated: June 29, 2011 Alan Chan Chief Financial Officer EX-12.2 93 v227181_ex12-2.htm] [Certification by the Chief Executive Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 29, 2011 Roland W. Kohl Chief Executive Officer EX-13.1 94 v227181_ex13-1.htm] [Certification by the Chief Financial Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 29, 2011 Alan Chan Chief Financial Officer EX-13.2 95 v227181_ex13-2.htm] [AGCA, Inc. CONSENT OF INDEPENDENT ACCOUNTANTS We consent to the incorporation by reference in Registration Statements No. 333-13320, No. 333-10312 and No. 333-132736 on Form S-8 and No. 333-168870 on Form F-3 of our report dated June 29, 2010 relating to the consolidated financial statements as of March 31, 2010 and for the year ended March 31, 2010 of Highway] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statements No. 333-13320, No. 333-10312 and No. 333-132736 on Form S-8 and No. 333-168870 on Form F-3 of our report dated June 29, 2011 relating to the consolidated financial statements as of March 31, 2011 and for the year ended March 31, 2011 of] [AGCA, Inc. June 29, 2011 Security and Exchange Commission 100 F Street, N. E. Dear Sirs: HIGHWAY HOLDINGS LIMITED 0001026785 CIK# We have read the information required by Item 16F of Form 20-F dated June 29, 2011 of Highway Holdings Limited, and have the following comments: 1. 2. Yours faithfully, Arcadia, California 735 W. Duarte Road, Suite 203, Arcadia, CA]

HIHO [HIGHWAY] 20-F: TABLE OF CONTENTS PART I 2

[TABLE OF CONTENTS PART I 2] [] [] [Name of Entity The following is a list of all of this Company’s subsidiaries. However, only the following five subsidiaries are, as of the June 29, 2011, active subsidiaries that conduct operations: Nissin Precision Metal Manufacturing Limited; Kayser Limited; Golden Bright Plastic Manufacturing Company Limited; Hi-Lite Camera Company Limited; and Nissin Metal and Plastic (Shenzhen) Company Limited. Antemat Limited Kayser] [of the Sarbanes-Oxley Act of 2002 I, Roland W. Kohl, certify that: 1. I have reviewed this annual report on Form 20-F of Highway Holdings Limited; 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [of the Sarbanes-Oxley Act of 2002 I, Alan Chan, certify that: 1. 2. 3. 4. (a) (b) (c) (d) 5. (a) (b) Dated: June 29, 2011 Alan Chan Chief Financial Officer EX-12.2 93 v227181_ex12-2.htm] [Certification by the Chief Executive Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 29, 2011 Roland W. Kohl Chief Executive Officer EX-13.1 94 v227181_ex13-1.htm] [Certification by the Chief Financial Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: June 29, 2011 Alan Chan Chief Financial Officer EX-13.2 95 v227181_ex13-2.htm] [AGCA, Inc. CONSENT OF INDEPENDENT ACCOUNTANTS We consent to the incorporation by reference in Registration Statements No. 333-13320, No. 333-10312 and No. 333-132736 on Form S-8 and No. 333-168870 on Form F-3 of our report dated June 29, 2010 relating to the consolidated financial statements as of March 31, 2010 and for the year ended March 31, 2010 of Highway] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statements No. 333-13320, No. 333-10312 and No. 333-132736 on Form S-8 and No. 333-168870 on Form F-3 of our report dated June 29, 2011 relating to the consolidated financial statements as of March 31, 2011 and for the year ended March 31, 2011 of] [AGCA, Inc. June 29, 2011 Security and Exchange Commission 100 F Street, N. E. Dear Sirs: HIGHWAY HOLDINGS LIMITED 0001026785 CIK# We have read the information required by Item 16F of Form 20-F dated June 29, 2011 of Highway Holdings Limited, and have the following comments: 1. 2. Yours faithfully, Arcadia, California 735 W. Duarte Road, Suite 203, Arcadia, CA]

NFEC [NF Energy Saving] 8-K: (Original Filing)

[FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): June 27, 2011 NF ENERGY SAVING Delaware 000-50155 02-0563302 (State or Other Jurisdiction of Incorporation) (IRS Employer Identification No.) 390 Qingnian Avenue, Heping District Shenyang, P.R. China 110015 (Zip Code) ( 8624) 8563-1159 (Former Name or Former Address, if Changed Since Last Report) see ¨ ¨ ¨ ¨]

NFEC [NF Energy Saving] 8-K: FORM 8-K CURRENT REPORT Date of Report (Date

[FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): June 27, 2011 NF ENERGY SAVING Delaware 000-50155 02-0563302 (State or Other Jurisdiction of Incorporation) (IRS Employer Identification No.) 390 Qingnian Avenue, Heping District Shenyang, P.R. China 110015 (Zip Code) ( 8624) 8563-1159 (Former Name or Former Address, if Changed Since Last Report) see ¨ ¨ ¨ ¨]

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