[Letterhead of Daqo New Energy Corp.]
666 Longdu Avenue
Wanzhou, Chongqing 404000
The People’s Republic of China
August 6, 2014
VIA EDGAR
Martin James, Senior Assistant Chief Accountant Brian Soares Kate Tillan, Assistant Chief Accountant Li Xiao, Staff Accountant Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
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| Re: | Daqo New Energy Corp. (the “Company”) Form 20-F for the fiscal year ended December 31, 2013 (the “2013 20-F”) Filed April 14, 2014 Form 6-K dated May 12, 2014 (the “May 12 6-K”) Filed May 12, 2014 File No. 001-34602 |
Dear Mr. James, Mr. Soares, Ms. Tillan and Ms. Xiao:
The Company has received the letter dated August 1, 2014 from the staff of the Securities and Exchange Commission regarding the 2013 20-F and the May 12 6-K. The Company would like to request an extension to the deadline for responding to the letter. The Company will provide its response to the letter via EDGAR as soon as possible, in any event no later than August 29, 2014.
If you have any additional questions or comments regarding the 2013 20-F or the May 12 6-K, please contact the undersigned at (86 23) 6486-6666 or cfosunbing@daqo.com. Thank you.
| Very truly yours, | |
| /s/ Bing Sun | |
| Bing Sun | |
| Chief Financial Officer |
| cc: | Gongda Yao, Director and Chief Executive Officer, Daqo New Energy Corp. |
| Z. Julie Gao, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP | |
| Christy Liu, Partner, Deloitte Touche Tohmatsu Certified Public Accountants LLP |
