April 13, 2011
Via EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F St., N.E.
Washington, D.C. 20549
| Re: | Global Cornerstone Holdings Limited |
8,000,000 Units
Registration Statement on Form S-1
File No. 333-172120
Ladies and Gentlemen:
In connection with the proposed offering of the above-captioned securities, we wish to advise you that we, as a representative of the underwriters, hereby join with Global Cornerstone Holdings Limited’s request that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective on April 14, 2011 at 2:00 p.m., Eastern Standard Time or as soon as practicable thereafter.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933:
| (i) | Date of preliminary prospectus: April 1, 2011 |
| (ii) | Approximate dates of distribution: April 4, 2011 – April 14, 2011 |
| (iii) | Number of prospective underwriters and dealers to whom the preliminary prospectus was furnished: 4 |
| (iv) | Number of prospectuses so distributed: 3,137 |
| (v) | Compliance with Rule 15c2-8 under the Securities Exchange Act of 1934: Included in Master Agreement Among Underwriters of Citigroup Global Markets Inc. |
Very truly yours,
Citigroup Global Markets Inc.
/s/ Eric W. Wooley
Eric W. Wooley
Director
