GSH [GUANGSHEN RAILWAY CO] CORRESP: (SHEARMAN & STERLING LLP LOGO) (CHINESE CHARACTERS) 12TH
[(SHEARMAN & STERLING LLP LOGO) (CHINESE CHARACTERS) 12TH FLOOR EAST TOWER | TWIN TOWERS | B-12 JIANGUOMENWAI DAJIE | BEIJING | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS Lee Edwards Alan D. Seem Admitted in New York Writer's Email Address: December 19, 2008 alan.seem@shearman.com Writer's Direct Number: Tel: +86.10.5922.8002 Fax: +86.10.6563.6002 VIA EDGAR & FACSIMILE Mr. Juan]