Attorneys & Counselors | Terminus 200, 3333 Piedmont Road NE, Suite 1200 Atlanta, GA 30305 Telephone: 404-870-4600 Fax: 404-872-5547 www.lockelord.com Tim Xia Direct Telephone: 404-870-4698 Direct Fax: 404-806-5698 tim.xia@lockelord.com |
September 10, 2019
VIA EDGAR
Beverly Singleton
Office of Transportation and Leisure
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, 2018 | ||
Filed April 1, 2019 | ||
Form 10-Q for the Quarterly Period Ended June 30, 2019 | ||
Filed August 14, 2019 | ||
File No. 000-11991 |
Dear Ms. Singleton:
On behalf of SORL Auto Parts, Inc. (the “Company”), please find transmitted herewith for filing the Company’s responses to comments of the Staff of the Securities and Exchange Commission (the “Commission”) as set forth in the Commission’s letter dated September 9, 2019 relating to the Company’s Quarterly Report on a Form 10-Q for the period ended June 30, 2019, filed on August 14, 2019 (the “Form 10-Q”). The headings and numbered paragraphs below correspond to the headings and numbered paragraphs of the Commission’s letter.
Form 10-Q for the Quarterly Period Ended June 30, 2019
Exhibits
1. Refer to your Section 906 Certification at Exhibit 32. We note in the opening paragraph you refer to the Form 10-Q for the period ended March 31, 2018 rather than to the Form 10-Q for the period ended June 30, 2019. As such, please amend your Form 10-Q in its entirety for the quarterly period ended June 30, 2019 to provide a corrected Exhibit 32 certification. Refer to analogous guidance at Section 246.14 of the Staff's Compliance & Disclosure Interpretations (C&DIs) of Regulation S-K.
Attorneys & Counselors | Terminus 200, 3333 Piedmont Road NE, Suite 1200 Atlanta, GA 30305 Telephone: 404-870-4600 Fax: 404-872-5547 www.lockelord.com Tim Xia Direct Telephone: 404-870-4698 Direct Fax: 404-806-5698 tim.xia@lockelord.com |
Response: In response to the Staff’s comment, the Company has amended its Form 10-Q in its entirety for the quarterly period ended June 30, 2019 to provide a corrected Exhibit 32 certification and submitted it to the SEC via EDGAR.
Sincerely, | |
Locke Lord LLP | |
By: | /s/ Tim Tingkang Xia |
Name: | Tim Tingkang Xia |
cc: | Xiao Ping Zhang Chief Executive Officer and Chairman SORL Auto Parts, Inc.
Jin Rui Yu Chief Operating Officer SORL Auto Parts, Inc. |