[Via EDGAR Division of Corporation Finance Station Place 100 F Street, N.E. Attention: Linda Cvrkel/Claire Erlanger Re: China Automotive Systems, Inc. (the “Company”) Form 10-K for the year ended December 31, 2008 Filed March 26, 2009 File No. 000-33123 Dear Ms. Cvrkel and Ms. Erlanger: ( ) For your convenience, the Company has repeated the comments from the Staff’s March]
[China Automotive Systems Reports 88% Revenue Growth in 2010 First Quarter ， - Q1 diluted EPS $0.34 WUHAN, China, May 6, 2010 -- China Automotive Systems, Inc. (the "Company"), (NASDAQ: CAAS) 2010 First Quarter Highlights: -- Net sales increased 88% YoY to a new first quarter sales record of $84.2 million; -- Gross margin was 26.8% versus 24.4% a year] [Form 8-K CURRENT REPORT Date of Report (Date of earliest event reported): May 6, 2010 China Automotive Systems, Inc. Delaware 000-33123 33-0885775 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) Identification No.) No. 1 Henglong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province People’s Republic of China (86) 27-5981 8527 Item 2.02]
[China Automotive Systems Reports 88% Revenue Growth in 2010 First Quarter ， - Q1 diluted EPS $0.34 WUHAN, China, May 6, 2010 -- China Automotive Systems, Inc. (the "Company"), (NASDAQ: CAAS) 2010 First Quarter Highlights: -- Net sales increased 88% YoY to a new first quarter sales record of $84.2 million; -- Gross margin was 26.8% versus 24.4% a year] [Form 8-K CURRENT REPORT Date of Report (Date of earliest event reported): May 6, 2010 China Automotive Systems, Inc. Delaware 000-33123 33-0885775 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) Identification No.) No. 1 Henglong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province People’s Republic of China (86) 27-5981 8527 Item 2.02]
[FORM 10-Q (Mark one) x For the quarterly period ended March 31, 2010 Or ¨ For the transition period from ________ to _________ China Automotive Systems, Inc. specified in its charter) Delaware 33-0885775 (State or other jurisdiction of incorporation or organization) (I.R.S. employer identification number) No. 1 Henglong Road, Yu Qiao Development Zone, Shashi District, Jing Zhou City, Hubei Province,] [CERTIFICATION I, Qizhou Wu, certify that: 1. I have reviewed this quarterly report on Form 10-Q of China Automotive Systems, Inc.; 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] [CERTIFICATION I, Jie Li, certify that: 1. I have reviewed this quarterly report on Form 10-Q of China Automotive Systems, Inc.; 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] [CHINA AUTOMOTIVE SYSTEMS, INC. 18 U.S.C. SECTION 1350, 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. 6 Qizhou Wu Chief Executive Officer EX-32.1 4 v183525_ex32-1.htm] [CHINA AUTOMOTIVE SYSTEMS, INC. 18 U.S.C. SECTION 1350, 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. 6 Jie Li Chief Financial Officer EX-32.2 5 v183525_ex32-2.htm]
[FORM 10-Q (Mark one) x For the quarterly period ended March 31, 2010 Or ¨ For the transition period from ________ to _________ China Automotive Systems, Inc. specified in its charter) Delaware 33-0885775 (State or other jurisdiction of incorporation or organization) (I.R.S. employer identification number) No. 1 Henglong Road, Yu Qiao Development Zone, Shashi District, Jing Zhou City, Hubei Province,] [CERTIFICATION I, Qizhou Wu, certify that: 1. I have reviewed this quarterly report on Form 10-Q of China Automotive Systems, Inc.; 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] [CERTIFICATION I, Jie Li, certify that: 1. I have reviewed this quarterly report on Form 10-Q of China Automotive Systems, Inc.; 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] [CHINA AUTOMOTIVE SYSTEMS, INC. 18 U.S.C. SECTION 1350, 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. 6 Qizhou Wu Chief Executive Officer EX-32.1 4 v183525_ex32-1.htm] [CHINA AUTOMOTIVE SYSTEMS, INC. 18 U.S.C. SECTION 1350, 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. 6 Jie Li Chief Financial Officer EX-32.2 5 v183525_ex32-2.htm]
[Division of Corporation Finance Station Place 100 F Street, N.E. Linda Cvrkel / Claire Erlanger Attn: Re: China Automotive Systems, Inc. (the “Company”) Dear Ms. Cvrkel and Ms. Erlanger: In the future, we would be grateful if you could please copy our counsel on all your correspondence with us to ensure that we will attend to your correspondence timely. Please]
[Division of Corporation Finance Station Place 100 F Street, N.E. Linda Cvrkel / Claire Erlanger Attn: Re: China Automotive Systems, Inc. (the “Company”) Dear Ms. Cvrkel and Ms. Erlanger: In the future, we would be grateful if you could please copy our counsel on all your correspondence with us to ensure that we will attend to your correspondence timely. Please]
[SCHEDULE 14A INFORMATION x ¨ Check the appropriate box: o Preliminary Proxy Statement ¨ x Definitive Proxy Statement ¨ Definitive Additional Materials ¨ SORL AUTO PARTS, INC. Payment of Filing Fee (Check the appropriate box): x No fee required. ¨ Fee computed on table below per Exchange Act Rules 14a-6(i)(4) and 0-11. (1) Title of each class of securities to]
