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<SEC-DOCUMENT>0001145549-06-001412.txt : 20070726
<SEC-HEADER>0001145549-06-001412.hdr.sgml : 20070726
<ACCEPTANCE-DATETIME>20060929062859
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001145549-06-001412
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA YUCHAI INTERNATIONAL LTD
		CENTRAL INDEX KEY:			0000932695
		STANDARD INDUSTRIAL CLASSIFICATION:	ENGINES & TURBINES [3510]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		16 RAFFLES QUAY #26-00
		STREET 2:		HONG LEONG BLDG
		CITY:			SINGAPORE 0104 SINGA
		STATE:			U0
		BUSINESS PHONE:		0116563226220

	MAIL ADDRESS:	
		STREET 1:		16 RAFFLES QUARY #26-00
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>China Yuchai International Limited</TITLE>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 14pt; margin-top: 18pt"><B>CHINA YUCHAI INTERNATIONAL LIMITED</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><B>16 Raffles Quay #26-00 Hong Leong Building Singapore 048581<BR>
Tel : (65)&nbsp;6220 8411 Fax : (65)&nbsp;6226 0502</B></DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 12pt">September&nbsp;29, 2006
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 16pt"><U><B>Via Edgar and Facsimile (1-202) 772 9208</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">United States Securities and Exchange Commission<BR>
Mail Stop 5546<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549

</DIV>
<DIV align="center">
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    <TD width="5%">&nbsp;</TD>
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    <TD width="2%">&nbsp;</TD>
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    <TD width="90%">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top" nowrap><DIV style="margin-left:0px; text-indent:-0px">Attention:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left" valign="top">Cecilia D. Blye<BR>
Chief<BR>
Office of Global Security Risk<BR>&nbsp;<BR>

Peggy Fisher<BR>
Assistant Director<BR>
Division of Corporation Finance<BR>&nbsp;<BR>

James Lopez<BR>
Division of Corporate Finance<BR>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Re:</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>China Yuchai International Limited<BR>

Form&nbsp;20-F<BR>

Filed July&nbsp;15, 2005</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Response Letters Dated August&nbsp;4, 2006 and September&nbsp;7, 2006<BR>
(File No.&nbsp;1-13522)</B></TD>
</TR>
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</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 16pt">Ladies and Gentlemen:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Set forth below is China Yuchai International Limited&#146;s (&#147;CYI&#148;) response to the Staff&#146;s comments in
Cecilia Blye&#146;s letter dated September&nbsp;27, 2006. For the Staff&#146;s convenience, the Staff&#146;s comments
are set forth before each response.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>General</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><I>1.</I></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>We note your response to prior comments two. Please confirm, if true, that Xinfei conducts
its North Korean operations independent of you and your employees, and that Xinfei&#146;s North
Korean expenses and revenues do not affect your expenses and revenues. If, however, you or
your subsidiaries&#146; operations are affected by Xinfei&#146;s North Korean operations, please discuss
such overlapping or interrelated operations and expand your materiality analysis to take into
account the North Korean contacts. For example, if you or your subsidiaries&#146; operations are
affected by Xinfei&#146;s North Korean operations, express revenues from those operations as a
percentage of your</I></TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #textcolor#; background: #bgcolor#">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>own total sales revenues, instead of as a percentage of Xinfei&#146;s total sales revenues, and
identify the significant factors underlying your conclusion that such North Korean contacts
are qualitatively immaterial.</I></TD>
</TR>

<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>CYI confirms to the Staff that Henan Xinfei Electric Co., Ltd. (&#147;Xinfei&#148;), a subsidiary of
CYI&#146;s parent company, Hong Leong Asia Limited, conducts its North Korean operations
independent of CYI and its employees. CYI further confirms to the Staff that expenses and
revenues relating to Xinfei&#146;s North Korean operations do not affect CYI&#146;s expenses and
revenues.</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If you have any questions or comments, please do not hesitate to contact Mr.&nbsp;Philip Ting Sii Tien
at (65)&nbsp;6220 8411.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Respectfully submitted,</DIV></TD>
</TR>
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</TR>
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    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Philip Ting Sii Tien</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Philip Ting Sii Tien<BR>
Director and Chief Financial Officer</DIV></TD>
</TR>
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</TABLE>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">cc:&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Ms.&nbsp;Sheila Murugasu, China Yuchai International
Limited<BR>
Mr.&nbsp;Michael Sturrock, Latham &#038; Watkins LLP, Singapore</TD>
</TR>

</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">2
</DIV>

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