Yingli Green Energy Holding Company Limited
No. 3399 Chaoyang North Street
Baoding 071051
People’s Republic of China
VIA EDGAR |
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| April 11, 2014 |
Amanda Ravitz
Mary Beth Breslin
Tim Buchmiller
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Yingli Green Energy Holding Company Limited
Registration Statement on Form F-3, as amended
File No. 333-191031
Dear Ms. Ravitz, Ms. Breslin and Mr. Buchmiller:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration Statement on Form F-3, as amended (the “Registration Statement”), of Yingli Green Energy Holding Company Limited (the “Registrant”) so that the Registration Statement may become effective at 10:00 a.m., Eastern Daylight Time, on April 15, 2014, or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
· should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
· the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your assistance in this matter.
