EX-99.1 2 u92894exv99w1.htm EX-99.1 LETTER FROM KPMG HONG KONG DATED DECEMBER 14, 2006.

Ex-99.1 Letter from KPMG Hong Kong

Exhibit 99.1

[LETTERHEAD]

Securities and Exchange Commission		Our ref				JSLC/09
100 F Street, N.E.
Washington, D.C. 20549		Contact				Janette Yu
						(852) 2143 8687

December 14, 2006

Dear Sirs:

We were previously principal accountants for China Yuchai International Limited (the “Company”) and under the date of August 4, 2006, we reported on the consolidated financial statements of the Company and its subsidiaries as of and for the years ended December 31, 2005 and 2004. On November 6, 2006, we resigned. We have read the Company’s statements under paragraph 1.A of Form 6-K dated December 14, 2006, and we agree with such statements.

Yours faithfully,

/s/ KPMG Hong Kong

KPMG Hong Kong

7