Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
January 25, 2011
| Re: | Registration Statement on Form F-6 | |||
| filed on behalf of BCD Semiconductor Manufacturing Ltd. | ||||
| CIK: 0001289814 | ||||
Request for Acceleration |
Ladies and Gentlemen:
Deutsche Bank Trust Company Americas, as Depositary for securities against which American Depositary Receipts are to be issued, hereby requests, pursuant to Section 8(a) of the Securities Act of 1933, as amended, the acceleration of the effectiveness date of the above referenced registration statement by the Securities and Exchange Commission to 4:30 p.m. (Eastern time) on January 27, 2011.
| Very truly yours, | ||
| DEUTSCHE BANK TRUST COMPANY AMERICAS | ||
| By: | /s/ Michael Fitzpatrick | |
| Name: | Michael Fitzpatrick | |
| Title: | Vice President | |
| By: | /s/ James Kelly | |
| Name: | James Kelly | |
| Title: | Vice President | |
