June 21, 2013
VIA EDGAR
Cecilia Blye, Chief
Office of Global Security Risk
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
Re: | SORL Auto Parts, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2012
Filed April 1, 2013
File No. 0-11991
Dear Ms. Blye:
In connection with the letter of the Securities and Exchange Commission (the “Commission”) relating to the above-referenced filing, SORL Auto Parts, Inc. (the “Company”) hereby acknowledges that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in its Annual Report on Form 10-K for the year ended December 31, 2012 (the “2012 10-K”); |
• | comments of the staff of the Securities and Exchange Commission (the “Staff”) or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the 2012 10-K; and |
• | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely, | ||
SORL Auto Parts, Inc. | ||
By: | /s/ Zong Yun Zhou | |
Name: | Zong Yun Zhou | |
Title: | Chief Financial Officer |
cc:Heath D. Linsky
Morris, Manning & Martin, LLP