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File No. 041960-0002 | ||||
VIA EDGAR
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 of LATHAM & WATKINS LLP |
Enclosures
| 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)