 | |||
| Giovanni Caruso | |||
| of Loeb & Loeb LLP | |||
| 345 Park Avenue | Direct | 212.407.4866 | |
| New York, NY 10154-1895 | Main | 212.407.4000 | |
| Fax | 212.937.3943 | ||
| gcaruso@loeb.com | |||
VIA EDGAR
February 19, 2013
Mr. Andrew D. Mew Securities and Exchange Commission Mail Stop 3561 |
| Re: | AutoChina International Limited |
Dear Mr. Mew:
On behalf of our client, AutoChina International Limited, a Cayman Islands exempted company (the “Company”), we acknowledge receipt of the letter from the Staff dated February 4, 2013 regarding the Company’s Annual Report on Form 20-F (the “2011 Annual Report”) and addressed to Mr. Jason Wang (the “Staff’s Letter”).
Due to various factors, including the limited availability of the Company’s legal and accounting advisors during the Chinese New Year holiday season, the Company will need additional time to respond to the comments in the Staff’s Letter. Therefore, we hereby request that the Company have until March 4, 2013 to file a response to the Staff’s Letter.
Should you have any questions concerning any of the foregoing please contact me by telephone at (212) 407-4866.
Sincerely,
/s/ Giovanni Caruso
Giovanni Caruso
Loeb & Loeb LLP