 | DLA Piper LLP (US) 2000 University Avenue East Palo Alto, California 94303-2214 United States of America www.dlapiper.com |
July 12th, 2022
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 Fiscal Year Ended December 31, 2020
Form 20-F for Fiscal Year Ended December 31, 2021
Response dated April 26, 2022
File No. 001-14362
Dear Mr. Horowitz and Ms. O’Brien,
I refer to the comment letter from the Staff dated June 29, 2022 relating to Guangshen Railway Company Limited’s (the “Company”) Form 20-F filings for the fiscal years ended December 31, 2020 and 2021. Since the Company needs more time to prepare responses, the Company respectfully requests an extension to respond to the letter until July 28th, 2022.
| Sincerely, |
/s/ Alan Seem |
| Alan Seem |
Enclosures
| Cc: | Luo Xinpeng, Chief Accountant, Guangshen Railway Company Limited |
Tang Xiang Dong, Board Secretary, Guangshen Railway Company Limited
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