CXDC [China XD Plastics Co] CORRESP: Correspondence China XD Plastics Company Limited No. 9
[Correspondence China XD Plastics Company Limited No. 9 Qinling Road, Yingbin Road Centralized Inudstrial Park, Harbin Development Zone, Heilongjiang, People’s Republic of China 150078 February 17, 2010 Division of Corporation Finance 100 F Street, N.E. Re: China XD Plastics Company Limited Registration Statement on Form S-3 File No. 333-164027 Ladies and Gentlemen: China XD Plastics Company Limited (the “Company”) hereby]