October 30, 2007 Mr. Peter P.W. Tse Group Executive Director and Chief Financial Officer CLP Holdings Limited 147 Argyle Street Kowloon, Hong Kong Special Administrative Region, China 	Re:	CLP Holdings Limited 		Form 20-F for fiscal year ended December 31, 2006 		Filed June 22, 2007 File No. 333-08176 Dear Mr. Tse: 	We have completed our review of your Form 20-F and related filings and have no further comments at this time. 								Sincerely, 								William Choi Branch Chief UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3561 DIVISION OF CORPORATION FINANCE MAIL STOP 3561