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September 30, 2015
VIA EDGAR
CONFIDENTIAL
Lyn Shenk, Accounting Branch Chief
Patrick Kuhn, Staff Accountant
Doug Jones, Staff Accountant
Office of International Corporate Finance
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Guangshen Railway Company Limited |
Form 20-F for Fiscal Year Ended December 31, 2014
Filed April 24, 2015
File No. 001-14362
Ladies and Gentlemen:
This letter is to confirm our request to extend the deadline, from October 2, 2015 to October 19, 2015, for responding to your letter regarding the Securities and Exchange Commission’s review of Guangshen Railway Company Limited’s annual report on Form 20-F filed on April 28, 2015. We appreciate the Staff’s willingness and flexibility in accommodating this request.
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If you have any questions regarding this submission, please contact me at +1-650-838-3753 oraseem@shearman.com.
Very truly yours, |
/s/ Alan Seem |
Alan Seem |
cc:
Guo Xiangdong, Deputy General Manager and Company Secretary, Guangshen
Railway Company Limited
Jensen Wang, PricewaterhouseCoopers Zhong Tian LLP
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