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<SEC-DOCUMENT>0000950123-10-057422.txt : 20100730
<SEC-HEADER>0000950123-10-057422.hdr.sgml : 20100730
<ACCEPTANCE-DATETIME>20100611065406
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-057422
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100611

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 BUILDING
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			048581
		BUSINESS PHONE:		0116563226220

	MAIL ADDRESS:	
		STREET 1:		16 RAFFLES QUAY #26-00
		STREET 2:		HONG LEONG BUILDING
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			048581
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<TITLE>China Yuchai International Limited</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">June&nbsp;11, 2010

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Via Edgar and Facsimile (703)&nbsp;813-6985
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Division of Corporation Finance<BR>
Securities and Exchange Commission<BR>
Washington, D.C. 20549<BR>
United States

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<TR valign="bottom">
    <TD valign="top" nowrap>Attention:</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Brian Cascio<BR>
Gary Todd<BR>
Kristin Lochhead</TD>
</TR>
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</TABLE>
</DIV>

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    <TD width="94%">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top" nowrap><B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>China Yuchai International Limited<BR>
Form&nbsp;20-F for Fiscal Year Ended December&nbsp;31, 2009<BR>
Filed April&nbsp;30, 2010<BR>
File No.&nbsp;1-13522</B></TD>
</TR>
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</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">This letter sets forth the response of China Yuchai International Limited (&#147;<B>China Yuchai</B>&#148;) to
the comment of the Staff of the Division of Corporation Finance of the Securities and Exchange
Commission (&#147;Commission&#148;) in its letter dated June&nbsp;3, 2010, with respect to the above referenced
Form 20-F. For the Staff&#146;s convenience, the Staff&#146;s comment is set forth before China Yuchai&#146;s
response.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><I>1. </I><U><I>Comment:</I></U><I> We note that your independent registered accountant&#146;s report does not
include an opinion on whether the financial statements comply with IFRS as issued by the IASB.
Please amend your filing to either provide an audit report that includes an opinion on whether
the financial statements comply with IFRS as issued by the IASB or please provide a
reconciliation from IFRS to US GAAP. Refer to </I><I>Item 17(c)</I><I> of </I><I>Form 20-F</I><I>. As a related matter,
please note that when you amend a filing, the entire text of the amended item must be included
in the amendment. Refer to Exchange Act Rule&nbsp;12b-15.</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt; margin-left: 2%"><U>Response to Comment:</U>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">China Yuchai respectfully submits that in response to the Staff&#146;s comment, China Yuchai has on
June&nbsp;11, 2010 filed via Edgar Amendment No.1 on Form 20-F/A to its Annual Report on Form
20-F for the fiscal year ended December&nbsp;31, 2009 (&#147;2009 Form 20-F&#148;), to file the revised audit
reports of the Company&#146;s independent registered public accounting
firm. The audit reports of the
Company&#146;s independent registered public accounting firm included
in the 2009 Form 20-F have been
revised solely to clarify that the Company&#146;s consolidated financial statements as of and for the
years ended December&nbsp;31, 2008 and 2009 included in the previously filed 2009 Form 20-F have been
prepared in conformity with International Financial Reporting Standards as issued by the
International Accounting Standards Board.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">As requested by the Staff, China Yuchai acknowledges the following:
</DIV>

<DIV style="margin-top: 6pt">
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>China Yuchai is responsible for the adequacy and accuracy of the disclosure in the
filing;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Staff comments or changes to disclosure in response to Staff comments do not foreclose
the Commission from taking any action with respect to the filing; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>China Yuchai may not assert Staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">We believe that the above-mentioned filing of Amendment No.&nbsp;1 to the 2009 Form 20-F fully
responds to the Staff&#146;s comment.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">Please let me know if you have any further questions. I can be contacted at (65)&nbsp;6322 6262 if I
can be of further assistance.
</DIV>

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

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    <TD width="40%">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px; border-bottom: 1px solid #000000">/s/ Hoh Weng Ming</DIV></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Hoh Weng Ming <BR>
Chief Financial Officer</DIV></TD>
</TR>
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</TABLE>
</DIV>


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