805 VETERANS BLVD，#228 REDWOOD CITY, CA 9406 Tel: 650-363-8345 Fax: 650-363-0462
YASHENG GROUP
From : YaSheng Group
805 Veterans Blvd., 228
Redwood City, CA 94063
Tel-650-363-8345
Fax-650-3630462
Yasheng@yashenggroup.com
April 14, 2012
Via E-mail
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel and Mining
Securities and Exchange Commission
Washington, D.C. 20549
Re: Comment letter from SEC dated April 5, 2012
Form 10-K/A for fiscal year ended
December 31, 2010
Originally filed April 5, 2011
File No. 000-31899
Dear Ms. Jenkins:
This letter is in response to your comment letter referenced above. We have filed the 2nd and 3rd amended 10-K’s for the year ended December 31, 2010. We feel that these amended filings address the comments put forth in the previous two letters. If you have any further questions we would be happy to address them.
Sincerely /s/ Mei Ping Wu Mei Ping Wu, President Yasheng Group |