November 12, 2010 Securities & exchange Commission 450 Fifth Street, NW Washington, DC 20549 Attn.: Document Control RE:	American Depositary Shares evidenced by One (1) American Depositary Receipts representing Two (2) Ordinary Share of Gushan Environmental Energy Limited (Form F-6 File No. 333-147942) Ladies and Gentlemen: Pursuant to Rule 424(b)(3) under the Securities Act of 1933, as amended, on behalf of BNY Mellon, as Depositary for securities against which American Depositary Receipts are to be issued, we attach a copy of the new prospectus (Prospectus) reflecting the change in ratio to One (1) American Depositary Share representing ten (10) deposited shares. As required by Rule 424(e), the upper right hand corner of the Prospectus cover page has a reference to Rule 424(b)(3) and to the file number of the registration statement to which the Prospectus relates. Pursuant to Section III B of the General Instructions to the Form F-6 Registration Statement, the Prospectus consists of the ADR certificate with revised ratio for Gushan Environmental Energy Limited. The Prospectus has been revised to reflect the new ratio, and has been overstampted with: Effective Nov. 12, 2010, the ratio has changed to each American Depositary Share represents ten (10) deposited Shares. Please contact me with any questions or comments at 212 815-8161 Anita Sung The Bank of New York Mellon - ADR Division Encl. CC: Paul Dudek, Esq. (Office of International Corporate Finance) 101 Barclay Street, New York NY 10286