EVK [Ever-Glory International,] CORRESP: February 20, 2013 VIA EMAIL ANDURIER Tia L.
[February 20, 2013 VIA EMAIL ANDURIER Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: We thank the Staff invance for itsnsideration of the foregoing.Should you have any questions ormments, pleasentact]