JA Solar Holdings Co., Ltd.
Jinglong Group Industrial Park
Jinglong Street
Ningjin, Hebei Province 055550
The People’s Republic of China
February 2, 2007
Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E., Mail Stop 6010
Washington, D.C. 20549
Attention: | Mr. Donald Hunt, Esq. |
| Re: | JA Solar Holdings Co., Ltd. |
| | Registration Statement on Form F-1 (File No. 333-140002) |
| | Registration Statement on Form F-6 (File No. 333-140009) |
Gentlemen:
Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”) and the provisions of Section 12(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), JA Solar Holdings Co., Ltd., a company organized under the laws of the Cayman Islands (the “Company”), hereby respectfully requests that, in connection with the registration under the Securities Act and the Exchange Act of ordinary shares (represented by American Depositary Shares) the effective date of the above-referenced registration statements be accelerated so as to permit them to become effective at 4:00 p.m. EST on February 6, 2007 or as soon thereafter as possible.
The Company acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the above-referenced registration statements effective, it does not foreclose the Commission from taking any action with respect to the registration statements; (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert the declaration of the effectiveness of the registration statements as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
A letter from Piper Jaffray & Co. and CIBC World Markets, joining in this request for acceleration as principal underwriters, is being forwarded to you herewith.
Very truly yours,
/s/ Huaijin Yang
Huaijin Yang
Title: Chief Executive Officer
| Skadden, Arps, Slate, Meagher & Flom |