AM#1 Letter

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File No. 041960-0002


Mr. Russell Mancuso

Mr. Jay Mumford

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


  Re: ReneSola Ltd
     Registration Statement on Form F-1 (File No. 333-148550)

Dear Mr. Mancuso and Mr. Mumford:

On behalf of our client, ReneSola Ltd (the “Company”), we enclose for filing via EDGAR the Company’s Amendment No. 1 (“Amendment No. 1”) to the Registration Statement on Form F-1 (File No. 333-148550) (the “Registration Statement”). We will be hand delivering to you four courtesy copies of this letter and Amendment No. 1 (excluding the exhibits), which has been marked to show changes to the Registration Statement filed with the Commission on January 9, 2008.


Very truly yours,


/s/ David T. Zhang

David T. Zhang




cc: Xianshou Li, Director and Chief Executive Officer

Charles Xiaoshu Bai, Chief Financial Officer

Benjamin Su, Latham & Watkins LLP, Hong Kong

Matthew D. Bersani, Sherman & Sterling, Hong Kong

John Wilde, Deloitte Touche Tohmatsu CPA Ltd., Shanghai

John Hung, Deloitte Touche Tohmatsu CPA Ltd., Shanghai

Resident partners: Joseph A. Bevash (US), Patrick J. Flanagan (US), Z. Julie Gao (US), Sabrina Y. T. Maguire (US), John A. Otoshi (US), David Zhang (US)