[545 Speedvale Ave. W. Guelph, Ontario, Canada N1K 1E6 Tel: +1 519-837-1881 Fax: +1 519-837-2250 www.canadiansolar.com August 13, 2013 VIA EDGAR CORRESPONDENCE Division of Corporation Finance Re: Canadian Solar Inc. Registration No. 333-189895 Ladies and Gentlemen: · · · [ Very truly yours, Canadian Solar Inc.]
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[AMENDMENT NO. 2 TO FORM F-3 REGISTRATION STATEMENT UNDER CANADIAN SOLAR INC. Not Applicable Canada Not Applicable (State or other jurisdiction of (I.R.S. Employer 545 Speedvale Avenue West CT Corporation System (Name, address, and telephone number of agent for service) Copies to: David T. Zhang, Esq. Approximate date of commencement of proposed sale to the public: From time to time] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Amendment No. 2 to Registration Statement No. 333-189895 on Form F-3 of our reports dated April 26, 2013, relating to the financial statements and financial statement schedule of Canadian Solar Inc., and the effectiveness of Canadian Solar Inc.s internal control over financial reporting, appearing] [August 12, 2013 Canadian Solar Inc. Ladies and Gentlemen: Sincerely yours, Zhong Lun Law Firm EX-23.4 3 a2216373zex-23_4.htm EX-23.4]
[AMENDMENT NO. 2 TO FORM F-3 REGISTRATION STATEMENT UNDER CANADIAN SOLAR INC. Not Applicable Canada Not Applicable (State or other jurisdiction of (I.R.S. Employer 545 Speedvale Avenue West CT Corporation System (Name, address, and telephone number of agent for service) Copies to: David T. Zhang, Esq. Approximate date of commencement of proposed sale to the public: From time to time] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Amendment No. 2 to Registration Statement No. 333-189895 on Form F-3 of our reports dated April 26, 2013, relating to the financial statements and financial statement schedule of Canadian Solar Inc., and the effectiveness of Canadian Solar Inc.s internal control over financial reporting, appearing] [August 12, 2013 Canadian Solar Inc. Ladies and Gentlemen: Sincerely yours, Zhong Lun Law Firm EX-23.4 3 a2216373zex-23_4.htm EX-23.4]
[August 9, 2013 VIA CORRESPONDENCE Mr. Brian Cascio, Accounting Branch Chief Re: Canadian Solar, Inc. Form 20-F for the Year Ended December 31, 2012 Dear Mr. Cascio, Ms. Lochhead and Mr. Todd: For ease of review, we have set forth below each of the numbered comments of the staffs letter and the Companys responses thereto. Form 20-F for the Fiscal]
[Canadian Solar Reports Second Quarter 2013 Results GUELPH, Ontario, Aug. 8, 2013 Canadian Solar Inc. (Canadian Solar or the Company) (NASDAQ: CSIQ), one of the worlds largest solar power companies, today announced its financial results for the second quarter ended June 30, 2013. Second Quarter 2013 Highlights · Solar module shipments were 455 MW, compared to 340 MW in] [FORM 6-K CANADIAN SOLAR INC. No. 199 Lushan Road Suzhou New District Suzhou, Jiangsu 215129 Peoples Republic of China Form 20-F x Form 40-F o o o CANADIAN SOLAR INC. Form 6-K TABLE OF CONTENTS]
[Canadian Solar Reports Second Quarter 2013 Results GUELPH, Ontario, Aug. 8, 2013 Canadian Solar Inc. (Canadian Solar or the Company) (NASDAQ: CSIQ), one of the worlds largest solar power companies, today announced its financial results for the second quarter ended June 30, 2013. Second Quarter 2013 Highlights · Solar module shipments were 455 MW, compared to 340 MW in] [FORM 6-K CANADIAN SOLAR INC. No. 199 Lushan Road Suzhou New District Suzhou, Jiangsu 215129 Peoples Republic of China Form 20-F x Form 40-F o o o CANADIAN SOLAR INC. Form 6-K TABLE OF CONTENTS]
[545 Speedvale Ave. W. Guelph, Ontario, Canada N1K 1E6 Tel: +1 519-837-1881 Fax: +1 519-837-2250 www.canadiansolar.com August 7, 2013 VIA CORRESPONDENCE ON EDGAR Mr. Brian Cascio, Accounting Branch Chief Re: Canadian Solar, Inc. Form 20-F for the Year Ended December 31, 2012 File No. 001-33107 Dear Mr. Cascio and Mr. Todd: Form 20-F for the Fiscal Year Ended December 31,]
