KNDI [Kandi Technologies] EFFECT: .FormData {color: blue; background-color: white; font-size: small; font-family:

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KNDI [Kandi Technologies] CORRESP: (Original Filing)

[KANDI TECHNOLGIES, CORP. April 14, 2010 Ms. Michelle Lacko Staff Attorney Division of Corporate Finance 100 F Street, N.E. Kandi Technologies, Corp Registration Statement on Form S-3 Filed February 24, 2010 File No. 333-165055 Dear Ms. Lacko: Company As requested from the staff of the Commission relating to the above-referenced filing, the Company hereby acknowledges the following: (1) (2) (3)]

KNDI [Kandi Technologies] CORRESP: KANDI TECHNOLGIES, CORP. April 14, 2010 Ms. Michelle

[KANDI TECHNOLGIES, CORP. April 14, 2010 Ms. Michelle Lacko Staff Attorney Division of Corporate Finance 100 F Street, N.E. Kandi Technologies, Corp Registration Statement on Form S-3 Filed February 24, 2010 File No. 333-165055 Dear Ms. Lacko: Company As requested from the staff of the Commission relating to the above-referenced filing, the Company hereby acknowledges the following: (1) (2) (3)]

KNDI [Kandi Technologies] SC 13D/A: th EXCELVANTAGE GROUP LIMITED Hu Xiaoming Sole Stockholder

[th EXCELVANTAGE GROUP LIMITED Hu Xiaoming Sole Stockholder HU XIAOMING Hu Xiaoming EX-1 2 v180607_ex1.htm] [SCHEDULE 13D/A KANDI TECHNOLOGIES, CORP. (Name of Issuer) COMMON STOCK, $0.001 Par Value Per Share (Title of Class of Securities) 483709101 (CUSIP Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province People’s Republic of China Post Code 321016 (Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications) With copies to: Robert S. Matlin, Esq. Robert D. Shin,]

KNDI [Kandi Technologies] S-3/A: (Original Filing)

[AMENDMENT NO. 2 TO FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 KANDI TECHNOLOGIES, CORP. Delaware 90-0363723 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province People’s Republic of China Post Code 321016 (86-579) 83906856 (Address, including zip code, and telephone number, including area code, Hu Xiaoming Kandi] [April 9, 2010 Kandi Technologies, Corp. Jinhua City Industrial Zone Jinhua, Zhejiang Province People’s Republic of China Post Code 321016 Ladies and Gentlemen: Our opinion set forth below is limited to the law of the State of Delaware. Yours truly, K&L Gates LLP EX-5.1 2 v180568_ex5-1.htm] [EX-23.1 4 v180568_ex23-1.htm] [EX-23.2 6 v180568_ex23-2.htm] [Ms. Michelle Lacko April 9, 2010 Page 2]

KNDI [Kandi Technologies] S-3/A: AMENDMENT NO. 2 TO FORM S-3 REGISTRATION STATEMENT

[AMENDMENT NO. 2 TO FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 KANDI TECHNOLOGIES, CORP. Delaware 90-0363723 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province People’s Republic of China Post Code 321016 (86-579) 83906856 (Address, including zip code, and telephone number, including area code, Hu Xiaoming Kandi] [April 9, 2010 Kandi Technologies, Corp. Jinhua City Industrial Zone Jinhua, Zhejiang Province People’s Republic of China Post Code 321016 Ladies and Gentlemen: Our opinion set forth below is limited to the law of the State of Delaware. Yours truly, K&L Gates LLP EX-5.1 2 v180568_ex5-1.htm] [EX-23.1 4 v180568_ex23-1.htm] [EX-23.2 6 v180568_ex23-2.htm] [Ms. Michelle Lacko April 9, 2010 Page 2]

KNDI [Kandi Technologies] 10-K: (Original Filing)

[TABLE OF CONTENTS PART I Item 1. Business. 1-4] [EX-23.1 2 v179305_ex23-1.htm] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors of Kandi Technologies, Corp. WEINBERG & COMPANY, P.A. Certified Public Accountants Boca Raton, Florida March 31, 2010 EX-23.2 4 v179305_ex23-2.htm] [I, Hu Xiaoming, certify that: 1. I have reviewed this annual report on Form 10-K of Kandi Technologies, Corp. 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 were made,] [I, Zhu Xiaoying, certify that: 1. I have reviewed this annual report on Form 10-K of Kandi Technologies, Corp. 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 were made,] [18 U.S.C. SECTION 1350, 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. Hu Xiaoming President and Chief Executive Officer Zhu Xiaoying Chief Financial Officer March 31, 2010 EX-32.1 7 v179305_ex32-1.htm]

KNDI [Kandi Technologies] S-3/A: (Original Filing)

[FORM S-3/A REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 KANDI TECHNOLOGIES, CORP. Delaware 90-0363723 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province People’s Republic of China Post Code 321016 (86-579) 83906856 (Address, including zip code, and telephone number, including area code, Hu Xiaoming Kandi Technologies, Corp. Jinhua City] [March 30, 2010 Kandi Technologies, Corp. Jinhua City Industrial Zone Jinhua, Zhejiang Province People’s Republic of China Post Code 321016 Ladies and Gentlemen: Our opinion set forth below is limited to the law of the State of Delaware. Yours truly, K&L Gates LLP EX-5.1 2 v179261_ex5-1.htm] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors of Kandi Technologies, Corp. WEINBERG & COMPANY, P.A. Certified Public Accountants Boca Raton, Florida March 30, 2010 EX-23.1 4 v179261_ex23-1.htm] [Max A. Webb March 30, 2010 Page 2 Response The Company will provide the following amended disclosures in the “Recent Developments” and “Recent Developments – Description of the Securities Under the Financing” section of the prospectus: Notes As of the Closing Date, the total dollar value of the aggregate number of Conversion Shares and Interest Shares issuable under the Notes]

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