OSN [Ossen Innovation] 20FR12G/A:

[] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The Board of Directors Ultra Glory International Ltd. We hereby consent to the use in the Amendment No. 2 to the Registration Statement on Form 20-F/A (the “Registration Statement”) of our report dated March 19, 2010, relating to the balance sheet of Ultra Glory International Ltd. (the “Company”) as of February 28, 2010,]

OSN [Ossen Innovation] CORRESP: (Original Filing)

[ULTRA GLORY INTERNATIONAL LTD. Akara Building 24 De Castro Street Wickhams Cay 1 Road Town Tortola, British Virgin Islands May 17, 2010 Christopher Owings Legal Branch Chief Division of Corporation Finance Mail Stop 7010 100 F Street, N.E. Re: Ultra Glory International Ltd. Registration Statement on Form 20-F File No. 000-53914 Filed April 30, 2010 Dear Mr. Owings: On behalf]

OSN [Ossen Innovation] CORRESP: ULTRA GLORY INTERNATIONAL LTD. Akara Building 24 De

[ULTRA GLORY INTERNATIONAL LTD. Akara Building 24 De Castro Street Wickhams Cay 1 Road Town Tortola, British Virgin Islands May 17, 2010 Christopher Owings Legal Branch Chief Division of Corporation Finance Mail Stop 7010 100 F Street, N.E. Re: Ultra Glory International Ltd. Registration Statement on Form 20-F File No. 000-53914 Filed April 30, 2010 Dear Mr. Owings: On behalf]

OSN [Ossen Innovation] CORRESP: (Original Filing)

[ULTRA GLORY INTERNATIONAL LTD. Akara Building 24 De Castro Street Wickhams Cay 1 Road Town Tortola, British Virgin Islands April 30, 2010 Christopher Owings Legal Branch Chief Division of Corporation Finance Mail Stop 7010 100 F Street, N.E. Re: Ultra Glory International Ltd. Registration Statement on Form 20-F File No. 000-53919 Filed March 23, 2010 Dear Mr. Owings: On behalf]

OSN [Ossen Innovation] 20FR12G: (Original Filing)

[] [EX-1.1 2 v178183_ex1-1.htm] [] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The Board of Directors Ultra Glory International Ltd. We hereby consent to the use in the Registration Statement on Form 20-F (the “Registration Statement”) of our report dated March 19, 2010, relating to the balance sheet of Ultra Glory International Ltd. (the “Company”) as of February 28, 2010, and the related statements of]

OSN [Ossen Innovation] 20FR12G:

[] [EX-1.1 2 v178183_ex1-1.htm] [] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The Board of Directors Ultra Glory International Ltd. We hereby consent to the use in the Registration Statement on Form 20-F (the “Registration Statement”) of our report dated March 19, 2010, relating to the balance sheet of Ultra Glory International Ltd. (the “Company”) as of February 28, 2010, and the related statements of]

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