DLA Piper LLP (US) 2000 University Avenue East Palo Alto, California 94303-2214 United States of America www.dlapiper.com |
April 11, 2022
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Office of Energy & Transportation |
Mr. Ethan Horowitz – Branch Chief
Ms. Jennifer O’Brien – Staff Accountant
Re: | Guangshen Railway Company Limited |
Form 20-F for the Year Ended December 31, 2020
Response dated February 28, 2022
File No. 001-14362
Dear Mr. Horowitz and Ms. O’Brien,
I refer to the comment letter from the Staff dated March 29, 2022 relating to Guangshen Railway Company Limited’s (the “Company”) most recent Form 20-F. Since the Company requires more time to respond to the comments, the Company requests a ten business day extension of the due date to respond to the letter to April 26, 2022.
Sincerely, |
/s/ Alan Seem |
Alan Seem |
Enclosures
Cc: Luo Xinpeng, Chief Accountant, Guangshen Railway Company Limited
Tang Xiang Dong, Board Secretary, Guangshen Railway Company Limited
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