[June 11, 2010 Via Edgar and Facsimile (703) 813-6985 Division of Corporation Finance Attention: Brian Cascio Re: China Yuchai International Limited China Yuchai This letter sets forth the response of China Yuchai International Limited ( 1. Comment: We note that your independent registered accountants report does not include an opinion on whether the financial statements comply with IFRS as issued]
[] [I, Saw Boo Guan, certify that: 1. 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 the circumstances under which such statements were made, not misleading with respect to the period covered by this annual] [(ii) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Saw Boo Guan President and Director (ii) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Hoh Weng Ming Chief Financial Officer]
[] [I, Saw Boo Guan, certify that: 1. 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 the circumstances under which such statements were made, not misleading with respect to the period covered by this annual] [(ii) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Saw Boo Guan President and Director (ii) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Hoh Weng Ming Chief Financial Officer]
[China Yuchai International Ltd. Files Amendment No. 1 to 2009 Form 20-F Singapore, Singapore June 11, 2010 China Yuchai International Limited (NYSE: CYD) www.sec.gov The amendment reflects only changes to the Reports of Independent Registered Public Accounting Firm by the Companys independent registered public accounting firm to clarify that China Yuchais consolidated financial statements as of and for the]
[China Yuchai International Ltd. Files Amendment No. 1 to 2009 Form 20-F Singapore, Singapore June 11, 2010 China Yuchai International Limited (NYSE: CYD) www.sec.gov The amendment reflects only changes to the Reports of Independent Registered Public Accounting Firm by the Companys independent registered public accounting firm to clarify that China Yuchais consolidated financial statements as of and for the]
[June 11, 2010 Via Edgar and Facsimile (703) 813-6985 Division of Corporation Finance Attention: Brian Cascio Re: China Yuchai International Limited China Yuchai This letter sets forth the response of China Yuchai International Limited ( 1. Comment: We note that your independent registered accountants report does not include an opinion on whether the financial statements comply with IFRS as issued]
[June11, 2010 Via Edgar and Facsimile (703)813-6985 Division ofrporation Finance Attention: Brianscio Re: China Yuchai International Limited China Yuchai This letter sets forth the response of China Yuchai International Limited ( 1.mment: We note that your independent registered accountants report does notlude an opinion on whether the financial statementsmply with IFRS issued by the IASB.]
[EXPLANATORY NOTE The audit reports of thempanys independent registered public accounting firmluded in the Form 20-F filed on April30, 2010 have been revised by thempanys independent registered public accounting firm solely to clarify that thempanysnsolidated financial statements of and for the years ended December31, 2008 and 2009luded in the previously filed Form 20-F (and reproduced] [I,w Boo Guan, certify that: 1. 2. Based on my knowledge, this annual 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 such statements were made, not misleading with respect to the periodvered by] [(ii)the informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany.w Boo Guan President and Director (ii)the informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Hoh Weng Ming]
[EXPLANATORY NOTE The audit reports of thempanys independent registered public accounting firmluded in the Form 20-F filed on April30, 2010 have been revised by thempanys independent registered public accounting firm solely to clarify that thempanysnsolidated financial statements of and for the years ended December31, 2008 and 2009luded in the previously filed Form 20-F (and reproduced] [I,w Boo Guan, certify that: 1. 2. Based on my knowledge, this annual 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 such statements were made, not misleading with respect to the periodvered by] [(ii)the informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany.w Boo Guan President and Director (ii)the informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Hoh Weng Ming]
[China Yuchai International Files Amendment No.1 to 2009 Form20-F Singapore, Singapore June11, 2010 China Yuchai International Limited (NYSE: CYD) www.sec.gov The amendment reflects only changes to the Reports of Independent Registered Public Accounting Firm by thempanys independent registered public accounting firm to clarify that China Yuchaisnsolidated financial statements of and for the years ended December31,]
