MOTOR VEHICLES and PASSENGER CAR BODIES – Page 32

KNDI [Kandi Technologies] CORRESP: September 20, October 30, 2013 Registration No. 333-

[September 20, October 30, 2013 Registration No. 333- ______ 191283 AMENDMENT No.1 to FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kandi Technologies Group, Inc. Delaware 90-0363723 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province Peoples Republic of China Post Code 321016 (86 - 579) 82239856 Hu]

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KNDI [Kandi Technologies] CORRESP: (Original Filing)

[September 20, October 30, 2013 Registration No. 333- ______ 191283 AMENDMENT No.1 to FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kandi Technologies Group, Inc. Delaware 90-0363723 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province Peoples Republic of China Post Code 321016 (86 - 579) 82239856 Hu]

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KNDI [Kandi Technologies] S-3/A: (Original Filing)

[Registration No. 333-191283 AMENDMENT No.1 to FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kandi Technologies Group, Inc. Delaware 90-0363723 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province Peoples Republic of China Post Code 321016 (86 - 579) 82239856 Hu Xiaoming, Chief Executive Officer Kandi Technologies Group,] [Albany Atlanta Brussels Denver Los Angeles Miami New York THOMAS WARDELL mckennalong.com Northern Virginia Orange County Rancho Santa Fe San Diego San Francisco Seoul EMAIL ADDRESS October 30, 2013 Board of Directors Re: Amendment No.1 to Primary Registration Statement on Form S-3 Gentlemen: Company Registration Statement Commission Act Common Stock Shares We have acted as legal counsel to Kandi Technologies] [ALBERT WONG & CO. ALBERT WONG B.Soc., Sc., ACA., LL.B., C.P.A.(Practising) CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors Albert Wong & Co.]

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KNDI [Kandi Technologies] S-3/A: Registration No. 333-191283 AMENDMENT No.1 to FORM S-3

[Registration No. 333-191283 AMENDMENT No.1 to FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kandi Technologies Group, Inc. Delaware 90-0363723 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province Peoples Republic of China Post Code 321016 (86 - 579) 82239856 Hu Xiaoming, Chief Executive Officer Kandi Technologies Group,] [Albany Atlanta Brussels Denver Los Angeles Miami New York THOMAS WARDELL mckennalong.com Northern Virginia Orange County Rancho Santa Fe San Diego San Francisco Seoul EMAIL ADDRESS October 30, 2013 Board of Directors Re: Amendment No.1 to Primary Registration Statement on Form S-3 Gentlemen: Company Registration Statement Commission Act Common Stock Shares We have acted as legal counsel to Kandi Technologies] [ALBERT WONG & CO. ALBERT WONG B.Soc., Sc., ACA., LL.B., C.P.A.(Practising) CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors Albert Wong & Co.]

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KNDI [Kandi Technologies] CORRESP: (Original Filing)

[October 29, 2013 Via EDGAR Re: Kandi Technologies Group, Inc. Registration Statement on Form S-3 Filed September 20, 2013 File No. 333-191283 Dear Ms. Aldave: In addition, attached to this response letter, for the SECs review and comment, is a blacklined draft of Amendment No. 1 (compared against the originally filed Form S-3), reflecting the changes in disclosure described herein.]

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KNDI [Kandi Technologies] CORRESP: October 29, 2013 Via EDGAR Re: Kandi Technologies

[October 29, 2013 Via EDGAR Re: Kandi Technologies Group, Inc. Registration Statement on Form S-3 Filed September 20, 2013 File No. 333-191283 Dear Ms. Aldave: In addition, attached to this response letter, for the SECs review and comment, is a blacklined draft of Amendment No. 1 (compared against the originally filed Form S-3), reflecting the changes in disclosure described herein.]

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KNDI [Kandi Technologies] 8-K: (Original Filing)

[FORM 8-K CURRENT REPORT October 23, 2013 KANDI TECHNOLOGIES GROUP, INC. Delaware 001-33997 90-0363723 (State of Incorporation) (IRS Employer Identification) Jinhua City Industrial Zone Item 1.01 Entry into a Material Definitive Agreement. Kandi New Energy shall provide purchase plan and written order to Wanxiang before the 19th of each month and the order shall confirm the detailed Product amounts and]

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KNDI [Kandi Technologies] 8-K: FORM 8-K CURRENT REPORT October 23, 2013 KANDI

[FORM 8-K CURRENT REPORT October 23, 2013 KANDI TECHNOLOGIES GROUP, INC. Delaware 001-33997 90-0363723 (State of Incorporation) (IRS Employer Identification) Jinhua City Industrial Zone Item 1.01 Entry into a Material Definitive Agreement. Kandi New Energy shall provide purchase plan and written order to Wanxiang before the 19th of each month and the order shall confirm the detailed Product amounts and]