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October 30, 2015 |
VIA EDGAR
CONFIDENTIAL
Ms. Tia L. Jenkins, Senior Assistant Chief Accountant
Mr. Rufus Decker, Accounting Branch Chief
Ms. Linda Cvrkel
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | China Xiniya Fashion Limited Form 20-F for Fiscal Year Ended December 31, 2014 |
Dear Ms. Jenkins:
This letter serves as an extension request on behalf of our client, China Xiniya Fashion Limited (the "Company"), to respond to comments provided by the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") in the Staff's letter dated October 21, 2015 (the "Comment Letter"), regarding the Commission's review of the Company's Annual Report on Form 20-F for the fiscal year ended December 31, 2014. The Comment Letter requests that the Company respond within ten (10) business days from the date thereof, or inform the Staff of when the Company would provide a response. The Company respectfully requests an additional extension until November 18, 2015 to respond to the Comment Letter. The Company is committed to responding to the Comment Letter promptly and intends to provide a response to the Staff no later than November 18, 2015. Should you have any questions regarding the request made herein, please do not hesitate to contact me by telephone at (650) 838-3753 or via email at aseem@shearman.com. Thank you very much for your courtesy and cooperation in this matter.
| Very truly yours, |
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| /s/ Alan Seem |
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| Alan Seem |
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Enclosures
| cc: | Qiming Xu, Chairman and Chief Executive Officer, China Xiniya Fashion Limited |
Chee Jiong Ng, Chief Financial Officer, China Xiniya Fashion Limited |
ABU DHABI | BEIJING | BRUSSELS | FRANKFURT | HONG KONG | LONDON | MENLO PARK | MILAN | NEW YORK |
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