| LDK Solar CO., Ltd. Hi-Tech Industrial Park Xinyu City, Jiangxi Province China 338032 |
November 16, 2015
Heather Percival
Russell Mancuso
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
United States of America
| Re: | LDK Solar CO., Ltd. |
| Registration Statement on Form F-3, as amended |
| Initially filed July 2, 2015 |
| File No. 333-205446 |
Dear Ms. Percival and Mr. Mancuso:
We hereby request that the effective date of the above-referenced registration statement on Form F-3, as amended, be accelerated so that it be declared effective at 5:00 p.m., Washington D.C. time, on November 17, 2015 or as soon as practicable thereafter. In requesting acceleration of such effective date, we hereby acknowledge that:
| • | should the SEC or the Staff thereof, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any action with respect to the filing; |
| • | the action of the SEC or the Staff thereof, acting pursuant to delegated authority, in declaring the filing effective, does not relieve our company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | we may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States. |
Should you have any questions or wish to discuss the foregoing, please contact Jack Lai (Chief Financial Officer) at (1)408-777-8848.
| Sincerely, | ||
/s/ Zhibin Liu | ||
| Name: | Zhibin Liu | |
| Title: | President & Chief Executive Officer | |
/s/ Jack Lai | ||
| Name: | Jack K.S. Lai | |
| Title: | Chief Financial Officer | |
| Cc: | Timothy Li (Sidley Austin LLP) |
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