 | China Ming Yang Wind Power Group Limited
NO.22, Torch Road, Torch Development Zone Zhongshan, Guangdong, P.R.China
| |
November 6, 2012
VIA EDGAR
Ms. Kristin Lochhead
Mr. Gary Todd
Mr. Brian Cascio
Mr. Louis Rambo
Mr. Timothy Buchmiller
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | China Ming Yang Wind Power Group Limited (the “Company”) |
| Form 20-F for the Fiscal Year Ended December 31, 2011 |
| Filed on April 30, 2012 |
| File No. 001-34866 |
Dear Ms. Lochhead, Mr. Todd, Mr. Cascio, Mr. Rambo and Mr. Buchmiller:
In connection with the Company’s response letter submitted to the staff (the “Staff”) of the U.S. Security and Exchange Commission (the “Commission”) on October 24, 2012 relating to the comment letter of the Staff dated October 11, 2012, we hereby provide our representations that the Company acknowledges that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States. |
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| Tel: +86- 760-28138510/Fax: +86-760-28138511 | Website :www.mywind.com.cn |
| Very truly yours, | ||
| CHINA MING YANG WIND POWER GROUP LIMITED | ||
/s/ Chuanwei Zhang | ||
| By: | Chuanwei Zhang | |
| Title: | Chairman and Chief Executive Officer | |
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