SILICON VALLEY OFFICE • 1755 EMBARCADERO ROAD • PALO ALTO, CALIFORNIA 94303
TELEPHONE: +1.650.739.3939 • FACSIMILE: +1.650.739.3900
| December 10, 2021 |
CORRESPONDENCE FILING VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Office of Energy & Transportation |
Mr. Ethan Horowitz – Branch Chief
Ms. Jennifer O’Brien – Staff Accountant
| Re: | Guangshen Railway Company Limited |
Form 20-F for the Year Ended December 31, 2020
Response dated October 27, 2021
File No. 00 1-14362
Dear Mr. Horowitz and Ms. O’Brien:
I am writing on behalf of Guangshen Railway Company Limited, a foreign private issuer (the “Company”). I hereby acknowledge receipt of the letter dated November 30, 2021 (the “Comment Letter”) containing comments from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) relating to the filing referenced above. Per the Comment Letter, the Commission requests that the Company respond to the Staff’s comments within ten (10) business days of receiving the Comment Letter or advise the Staff when the Company will respond.
The Company requests a 10-business day extension to its time to respond to the Staff’s Comment Letter. The Company will respond no later than December 24, 2021.
ALKHOBAR • AMSTERDAM • ATLANTA • BEIJING • BOSTON • BRISBANE • BRUSSELS • CHICAGO • CLEVELAND • COLUMBUS • DALLASDETROIT • DUBAI • DÜSSELDORF • FRANKFURT • HONG KONG • HOUSTON • IRVINE • LONDON • LOS ANGELES • MADRID • MELBOURNE MEXICO CITY • MIAMI • MILAN • MINNEAPOLIS • MOSCOW • MUNICH • NEW YORK • PARIS • PERTH • PITTSBURGH • RIYADHSAN DIEGO • SAN FRANCISCO • SÃO PAULO • SHANGHAI • SILICON VALLEY • SINGAPORE • SYDNEY • TAIPEI • TOKYO • WASHINGTON
United States Securities and Exchange Commission
Division of Corporation Finance
December 10, 2021
Page 2
If you have any questions regarding this matter, please do not hesitate to contact me at (650) 687-4190 (office) or by email at aseem@jonesday.com.
| Very truly yours, |
| /s/ Alan Seem |
| Alan Seem |
| Cc: | Luo Xinpeng, Chief Accountant, Guangshen Railway Company Limited |
Tang Xiangdong, Company Secretary, Guangshen Railway Company Limited