SYUT [Synutra International] CORRESP: (Original Filing)
[January 20, 2010 VIA EDGAR AND OVERNIGHT COURIER Division of Corporation Finance 100 F Street, NE Attn: Norman Gholson Attorney-Advisor Re: Synutra International, Inc. Registration Statement on Form S-3 Filed December 11, 2009 File No. 333-163677 Ladies and Gentlemen: General 1. 2. We note that there are unresolved, outstanding staff comments on your Form 10-K for the fiscal year ended]