ONP [Orient Paper] CORRESP: Orient Paper, Inc. Science Park, Juli Road, Xushui

[Orient Paper, Inc. Science Park, Juli Road, Xushui County, Baoding City Hebei Province, P.R. China 072550 June 24, 2014 VIA EDGAR AND EMAIL 100 F Street NE Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Senior Counsel Re: Orient Paper, Inc. File No. Ladies and Gentlemen: · · · Please contact Jack I. Kantrowitz of DLA Piper LLP (US),]

ONP [Orient Paper] CORRESP: DLA Piper LLP (US) T F June 18,

[DLA Piper LLP (US) T F June 18, 2014 VIA EMAIL AND EDGAR Ann Nguyen Parker Branch Chief Division of Corporation Finance 100 F Street, NE Re: Orient Paper, Inc. Dear Ms. Parker: Company we Staff Commission Registration Statement Comment Letter Amendment No. 1 This letter is submitted on behalf of Orient Paper, Inc. (the “ For reference purposes, the]

ONP [Orient Paper] S-3/A: (Original Filing)

[AMENDMENT NO. 1 FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 ORIENT PAPER, INC. Nevada (State or other jurisdiction of incorporation or organization) 20-4158835 (I.R.S. Employer Identification Number) Science Park, Juli Road CSC Services of Nevada, Inc. 1-800-927-9801 (Name, address, including zip code, and telephone number, including area code, of agent for service) Copy to: Jack I. Kantrowitz] [June 18, 2014 Orient Paper, Inc. Science Park, Juli Road Ladies and Gentlemen: Company Registration Statement Commission Act Shares Common Stock Debt Securities Indenture Units Securities Unit Agreement We have acted as special Nevada counsel to Orient Paper, Inc., a Nevada corporation (the “ In our capacity as such counsel, we are familiar with the proceedings taken and proposed to] [June 18, 2014 Orient Paper, Inc. Science Park, Juli Road, Xushui County, Baoding City Hebei Province, The People’s Republic of China 072550 Ladies and Gentlemen: Based upon the foregoing, and upon such other investigation as we have deemed necessary and subject to the qualifications set forth below, we are of the opinion that: Very truly yours, DLA Piper LLP (US)] [Consent of Independent Registered Public Accounting Firm Orient Paper, Inc. We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Form S-3/A of our reports dated March 25, 2014, relating to the consolidated financial statements of Orient Paper, Inc. appearing in the Company’s Annual Report on Form 10-K for the year]

ONP [Orient Paper] S-3/A: AMENDMENT NO. 1 FORM S-3 REGISTRATION STATEMENT UNDER

[AMENDMENT NO. 1 FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 ORIENT PAPER, INC. Nevada (State or other jurisdiction of incorporation or organization) 20-4158835 (I.R.S. Employer Identification Number) Science Park, Juli Road CSC Services of Nevada, Inc. 1-800-927-9801 (Name, address, including zip code, and telephone number, including area code, of agent for service) Copy to: Jack I. Kantrowitz] [June 18, 2014 Orient Paper, Inc. Science Park, Juli Road Ladies and Gentlemen: Company Registration Statement Commission Act Shares Common Stock Debt Securities Indenture Units Securities Unit Agreement We have acted as special Nevada counsel to Orient Paper, Inc., a Nevada corporation (the “ In our capacity as such counsel, we are familiar with the proceedings taken and proposed to] [June 18, 2014 Orient Paper, Inc. Science Park, Juli Road, Xushui County, Baoding City Hebei Province, The People’s Republic of China 072550 Ladies and Gentlemen: Based upon the foregoing, and upon such other investigation as we have deemed necessary and subject to the qualifications set forth below, we are of the opinion that: Very truly yours, DLA Piper LLP (US)] [Consent of Independent Registered Public Accounting Firm Orient Paper, Inc. We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Form S-3/A of our reports dated March 25, 2014, relating to the consolidated financial statements of Orient Paper, Inc. appearing in the Company’s Annual Report on Form 10-K for the year]

ONP [Orient Paper] 8-K: (Original Filing)

[Orient Paper, Inc. Launches PM1 Insulation Liner Paper Production Line BAODING, Hebei, China – May 28, 2014 - Orient Paper, Inc. (NYSE MKT: ONP) (“Orient Paper” or the “Company”), a leading manufacturer and distributor of diversified paper products in North China, today announced the Company has recently commenced the final commercial production phase of its PM1 renovation project, producing insulation] []

ONP [Orient Paper] 8-K: Orient Paper, Inc. Launches PM1 Insulation Liner Paper

[Orient Paper, Inc. Launches PM1 Insulation Liner Paper Production Line BAODING, Hebei, China – May 28, 2014 - Orient Paper, Inc. (NYSE MKT: ONP) (“Orient Paper” or the “Company”), a leading manufacturer and distributor of diversified paper products in North China, today announced the Company has recently commenced the final commercial production phase of its PM1 renovation project, producing insulation] []

ONP [Orient Paper] S-3: (Original Filing)

[FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 ORIENT PAPER, INC. Nevada (State or other jurisdiction of incorporation or organization) 20-4158835 (I.R.S. Employer Identification Number) Science Park, Juli Road Zhenyong Liu (Name, address, including zip code, and telephone number, including area code, of agent for service) Copy to: Jack I. Kantrowitz Approximate date of commencement of proposed sale] [ORIENT PAPER, INC. TO as Trustee INDENTURE Dated as of , 20 * CROSS REFERENCE SHEET Section of the Act Section of Indenture 310(a)(1) and (2) 6.09 310(a)(3) and (4) Inapplicable 310(b) 6.08 and 6.10(a), (b) and (d) 311(a) 6.13 311(b) 6.13 312(a) 4.01 and 4.02(a) 312(b) 4.02(a) and (b) 312(c) 4.02(c) 313(a) 4.04(a) 313(b)(1) Inapplicable 313(b)(2) 4.04(a) 313(c) 4.04(a)] [May 20, 2014 Orient Paper, Inc. Science Park, Juli Road Ladies and Gentlemen: Company Registration Statement Commission Act Shares Common Stock Debt Securities Indenture Units Securities Unit Agreement We have acted as special Nevada counsel to Orient Paper, Inc., a Nevada corporation (the “ In our capacity as such counsel, we are familiar with the proceedings taken and proposed to] [May 20, 2014 Orient Paper, Inc. Science Park, Juli Road, Xushui County, Baoding City Hebei Province, The People’s Republic of China 072550 Ladies and Gentlemen: Based upon the foregoing, and upon such other investigation as we have deemed necessary and subject to the qualifications set forth below, we are of the opinion that: Very truly yours, DLA Piper LLP (US)] [Consent of Independent Registered Public Accounting Firm Orient Paper, Inc. We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Form S-3 of our reports dated March 25, 2014, relating to the consolidated financial statements of Orient Paper, Inc. appearing in the Company’s Annual Report on Form 10-K for the year]

ONP [Orient Paper] S-3: FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT

[FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 ORIENT PAPER, INC. Nevada (State or other jurisdiction of incorporation or organization) 20-4158835 (I.R.S. Employer Identification Number) Science Park, Juli Road Zhenyong Liu (Name, address, including zip code, and telephone number, including area code, of agent for service) Copy to: Jack I. Kantrowitz Approximate date of commencement of proposed sale] [ORIENT PAPER, INC. TO as Trustee INDENTURE Dated as of , 20 * CROSS REFERENCE SHEET Section of the Act Section of Indenture 310(a)(1) and (2) 6.09 310(a)(3) and (4) Inapplicable 310(b) 6.08 and 6.10(a), (b) and (d) 311(a) 6.13 311(b) 6.13 312(a) 4.01 and 4.02(a) 312(b) 4.02(a) and (b) 312(c) 4.02(c) 313(a) 4.04(a) 313(b)(1) Inapplicable 313(b)(2) 4.04(a) 313(c) 4.04(a)] [May 20, 2014 Orient Paper, Inc. Science Park, Juli Road Ladies and Gentlemen: Company Registration Statement Commission Act Shares Common Stock Debt Securities Indenture Units Securities Unit Agreement We have acted as special Nevada counsel to Orient Paper, Inc., a Nevada corporation (the “ In our capacity as such counsel, we are familiar with the proceedings taken and proposed to] [May 20, 2014 Orient Paper, Inc. Science Park, Juli Road, Xushui County, Baoding City Hebei Province, The People’s Republic of China 072550 Ladies and Gentlemen: Based upon the foregoing, and upon such other investigation as we have deemed necessary and subject to the qualifications set forth below, we are of the opinion that: Very truly yours, DLA Piper LLP (US)] [Consent of Independent Registered Public Accounting Firm Orient Paper, Inc. We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Form S-3 of our reports dated March 25, 2014, relating to the consolidated financial statements of Orient Paper, Inc. appearing in the Company’s Annual Report on Form 10-K for the year]

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