<SEC-DOCUMENT>0001062993-13-005884.txt : 20131231
<SEC-HEADER>0001062993-13-005884.hdr.sgml : 20131231
<ACCEPTANCE-DATETIME>20131118141114
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-13-005884
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20131118

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA BAK BATTERY INC
		CENTRAL INDEX KEY:			0001117171
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				880442833
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		BAK INDUSTRIAL PARK, NO. 1 BAK STREET
		STREET 2:		KUICHONG TOWN, LONGGANG DISTRICT
		CITY:			SHENZHEN PEOPLE
		STATE:			F4
		ZIP:			518119
		BUSINESS PHONE:		86-755-8977-0093

	MAIL ADDRESS:	
		STREET 1:		BAK INDUSTRIAL PARK, NO. 1 BAK STREET
		STREET 2:		KUICHONG TOWN, LONGGANG DISTRICT
		CITY:			SHENZHEN PEOPLE
		STATE:			F4
		ZIP:			518119

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDINA COFFEE INC
		DATE OF NAME CHANGE:	20000626
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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   <TITLE>China BAK Battery, Inc.: Correspondence - Filed by newsfilecorp.com</TITLE>
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<P align=right>November 18, 2013 </P>
<P align=justify>Jeanne Bennett <BR>Division of Corporation Finance <BR>U.S.
Securities and Exchange Commission <BR>100 F Street, NE <BR>Washington, DC 20549
<BR></P>
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  <TR vAlign=top>
    <TD noWrap align=left >&nbsp;</TD>
    <TD noWrap align=left width="5%"><B>Re:</B> </TD>
    <TD noWrap align=left width="90%"><B>China BAK Battery, Inc.</B> </TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left >&nbsp;</TD>
    <TD noWrap align=left width="5%">&nbsp; </TD>
    <TD noWrap align=left width="90%"><B>Form 10-K for the Fiscal Year Ended
      September 30, 2012</B> </TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left >&nbsp;</TD>
    <TD noWrap align=left width="5%">&nbsp; </TD>
    <TD noWrap align=left width="90%"><B>Filed December 31, 2012</B> </TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left >&nbsp;</TD>
    <TD noWrap align=left width="5%">&nbsp; </TD>
    <TD noWrap align=left width="90%"><B>Form 10-Q for the Quarterly Period
      Ended June 30, 2013</B> </TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left >&nbsp;</TD>
    <TD noWrap align=left width="5%">&nbsp; </TD>
    <TD noWrap align=left width="90%"><B>Filed August 19, 2013</B> </TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left >&nbsp;</TD>
    <TD noWrap align=left width="5%">&nbsp; </TD>
    <TD noWrap align=left width="90%"><B>File No. 001-32898</B>
</TD></TR></TABLE>
<P align=justify>Dear Ms. Bennett: </P>
<P align=justify style="text-indent: 5%">On behalf of China BAK Battery, Inc. (the &#147;<I>Company</I>&#148;), we
hereby submit the Company&#146;s responses to the comments of the staff (the
&#147;<I>Staff&#148;</I>) of the Securities and Exchange Commission (the
&#147;<I>Commission</I>&#148;) (except for Comment #2), dated October 9, 2013, with respect to the
above-referenced Form 10-K for the fiscal year ended September 30, 2012 (the
&#147;<I>Form</I> <I>10-K</I>&#148;) and the Form 10-Q for the quarterly period ended June
30, 2013 (the &#147;<I>Form</I> <I>10-Q</I>&#148;). </P>
<P align=justify style="text-indent: 5%">For the convenience of the Staff, a summary of the Staff&#146;s
comments is included and is followed by the corresponding response of the
Company. References in this letter to &#147;we,&#148; &#147;us&#148; and &#147;our&#148; refer to the Company,
and &#147;you&#148; and &#147;your&#148; refer to the Staff, unless the context indicates otherwise.
</P>
<P align=justify><B><U>Form 10-Q for the Quarterly Period Ended June 30, 2013
</U></B><B></B></P>
<P align=justify><B><U>Note 3. Trade Accounts Receivable, net, page F-14
</U></B><B></B></P>
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cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>1.</B> </TD>
    <TD>
      <P align=justify><B>We note the information provided in response to prior
      comment 1. In future filings, beginning with your Form 10-K for the year
      ended September 30, 2013, please revise this note to provide a table with
      the same level of detail as the one provided in your
  response.</B></P></TD></TR></TABLE>
<P align=justify><B>COMPANY RESPONSE: </B>In response to the Staff&#146;s comment, we
will revise the disclosures in our future filings, beginning with our Form 10-K
for the year ended September 30, 2013, to include a table with the same level of
detail as the one provided in our response letter dated September 18, 2013
(prior comment 1). </P>
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<P align=justify>Jeanne Bennett <BR>November 18, 2013 <BR>Page 2 of 4 <BR></P>
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  <TR>
    <TD vAlign=top width="5%"><b>3.</b> </TD>
    <TD>
      <P align=justify><B>Further, we derive from your year-to-date information
      for the six months ended March 31, 2013 that the bad debt expense for the
      quarter consisted of the return of products from customers of $6,097,786
      and a credit to bad debt expense of $2,378,877. Please tell us why you
      credited bad debt expense for $2,378,877 in that
  quarter.</B></P></TD></TR></TABLE>
<P align=justify><B>COMPANY RESPONSE: </B>In response to the Staff&#146;s comment, we
would like to advise that in the response to prior comment 1 in our letter to
you dated September 18, 2013, we erroneously netted the amount of recovery by
cash of RMB16,187,860 (equivalent to US$2.6 million) against the gross
provision. As such, provided below is a revised quarterly roll-forward of the
allowance for doubtful debt amount for each quarter in fiscal 2013 as follows:
</P>
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style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom align=left bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000"><B>Q1</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000"><B>Q2</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000"><B>Q3</B> </TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bordercolor="#000000"><B>Fiscal 2013</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%" bordercolor="#000000"><B>12/31/2012</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%" bordercolor="#000000"><B>3/31/2013</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%" bordercolor="#000000"><B>6/30/2013</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bordercolor="#000000" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">Revised </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">Revised </TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">Note 3 of </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">Note 3 of </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">Note 3 of </TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">Form 10-Q/A </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">Form 10-Q/A </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">Form 10-Q </TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">filed on </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">filed on </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">filed on </TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">August 23, </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">August 23, </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">August 19, </TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bordercolor="#000000">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD vAlign=bottom align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">2013 </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">2013 </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">2013 </TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bordercolor="#000000">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD vAlign=bottom align=center width="1%" bordercolor="#000000" ></TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">$&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" ></TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">$&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bordercolor="#000000" ></TD>
    <TD vAlign=bottom noWrap align=center width="10%" bordercolor="#000000">$&nbsp;</TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff bordercolor="#000000">
    <p style="text-indent: -15pt; margin-left: 15pt">Beginning of fiscal 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff bordercolor="#000000">33,244,428 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff bordercolor="#000000">33,244,428 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff bordercolor="#000000">33,244,428 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left style="border-right-style: solid; border-right-width: 1" bordercolor="#000000">
    <p style="text-indent: -15pt; margin-left: 15pt">(i) Gross provision for the period (year to
      date) </TD>
    <TD vAlign=bottom align=left width="1%" style="border-left-style: solid; border-left-width: 1" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bordercolor="#000000">6,339,031 </TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bordercolor="#000000"><B>6,567,903</B> </TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bordercolor="#000000"><B>11,620,823</B> </TD>
    <TD vAlign=bottom align=left width="2%" style="border-right-style: solid; border-right-width: 1" bordercolor="#000000" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff style="border-right-style: solid; border-right-width: 1" bordercolor="#000000">
    <p style="text-indent: -15pt; margin-left: 15pt">(ii) Recoveries by: </TD>
    <TD vAlign=bottom align=right width="1%"
    bgColor=#e6efff style="border-left-style: solid; border-left-width: 1" bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff bordercolor="#000000">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%"
    bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%"
    bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff bordercolor="#000000">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%"
    bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%"
    bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff bordercolor="#000000">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%"
    bgColor=#e6efff style="border-right-style: solid; border-right-width: 1" bordercolor="#000000">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left style="border-right-style: solid; border-right-width: 1" bordercolor="#000000">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-
      <B>Cash</B> </TD>
    <TD vAlign=bottom align=left width="1%" style="border-left-style: solid; border-left-width: 1" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bordercolor="#000000"><B>-</B> </TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bordercolor="#000000"><B>(2,607,749</B></TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" ><B>)</B> </TD>
    <TD vAlign=bottom align=left width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bordercolor="#000000"><B>(3,006,180</B></TD>
    <TD vAlign=bottom align=left width="2%" style="border-right-style: solid; border-right-width: 1" bordercolor="#000000" ><B>)</B> </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left
      bgColor=#e6efff style="border-right-style: solid; border-right-width: 1" bordercolor="#000000">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- Others
      (recoveries by return of products from customers) </TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:solid; border-left-width:1" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff bordercolor="#000000">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff bordercolor="#000000">(6,097,786</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff bordercolor="#000000">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff bordercolor="#000000">(14,462,196</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:solid; border-right-width:1" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff bordercolor="#000000">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bordercolor="#000000">
    <p style="text-indent: -15pt; margin-left: 15pt">Charged (credited) to the condensed
      consolidated statements of comprehensive income </TD>
    <TD vAlign=bottom align=left width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bordercolor="#000000">6,339,031 </TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bordercolor="#000000">(2,137,632</TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >) </TD>
    <TD vAlign=bottom align=left width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bordercolor="#000000">(5,847,553</TD>
    <TD vAlign=bottom align=left width="2%" bordercolor="#000000" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff bordercolor="#000000">
    <p style="text-indent: -15pt; margin-left: 15pt">(iii) Write off </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff bordercolor="#000000">- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff bordercolor="#000000">- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff bordercolor="#000000">- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff bordercolor="#000000">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bordercolor="#000000">
    <p style="text-indent: -15pt; margin-left: 15pt">Foreign exchange adjustment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bordercolor="#000000">308,641 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bordercolor="#000000">424,882 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bordercolor="#000000" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bordercolor="#000000" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bordercolor="#000000">742,809 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bordercolor="#000000" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff bordercolor="#000000">
    <p style="text-indent: -15pt; margin-left: 15pt">End of quarter </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff bordercolor="#000000">39,892,100 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff bordercolor="#000000">31,531,678 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff bordercolor="#000000">28,139,684 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff bordercolor="#000000">&nbsp;</TD></TR></TABLE>
<P align=justify>The above revision has no impact on the Company&#146;s financial
position, profit and loss or cash flows for the quarterly periods ended March
31, 2013 and June 30, 2013. </P>
<P align=center>2</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_5></A>
<P align=justify>Jeanne Bennett <BR>November 18, 2013 <BR>Page 3 of 4<BR></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><b>4.</b> </TD>
    <TD>
      <P align=justify><B>We note the table you provided in response to prior
      comment 2. Please describe to us the transactions that resulted in the
      &#147;other receivables&#148; balances at June 30, 2013 and summarize for us the
      circumstances that led to you recording the provisions for losses related
      to these accounts in the nine months ended June 30, 2013 and the year
      ended September 30, 2012.</B></P></TD></TR></TABLE>
<P align=justify><B>COMPANY RESPONSE:</B> In response to the Staff&#146;s comment, we
provide the analysis of &#147;other receivables&#148; balances at June 30, 2013 as
follows. A similar analysis has been presented in Note 5 of Form 10-Q filed on
August 26, 2013. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="36%" colSpan=7>June 30, 2013 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">Allowance for </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%">Gross </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%">doubtful accounts </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%">Net </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">US$ </TD>
    <TD vAlign=bottom align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">US$ </TD>
    <TD vAlign=bottom align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">US$ </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Prepayments for raw materials
      and others </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>3,037,354 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(777,341</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>2,260,013 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Staff advances </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">950,126 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(49,664</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">900,462 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Prepaid operating expenses
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>521,964 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>521,964 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Advance to an unrelated company </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">239,604 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">239,604 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Advance to a related party
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>250,520 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>250,520 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Value added taxes recoverable </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">4,692,654 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">4,692,654 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Others </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>1,461,027 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(1,269,810</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>191,217 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Balance at June 30, 2013 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">11,153,249 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">(2,096,815</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">9,056,434 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE>
<P align=justify>We provide below the circumstances that led to the recording
the provisions for losses related to these accounts in the nine months ended
June 30, 2013 and the year ended September 30, 2012. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">Year ended </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">Nine months </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">September </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">ended June 30, </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">Note </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%">30, 2012 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%">2013 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -23pt; margin-left: 23pt">&nbsp; </TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">US$ </TD>
    <TD vAlign=bottom align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">US$ </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -23pt; margin-left: 23pt">Allowance for doubtful
      accounts on other receivables, beginning of year/period </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>(a) </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>694,587 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>1,305,329 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -23pt; margin-left: 23pt">Other receivables provision charged for the
      year/period </TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%"></TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%"></TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%"></TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left
      bgColor=#e6efff>
    <p style="text-indent: -23pt; margin-left: 23pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- Advances to
      employees who ceased to work with the Company for the year/period </TD>
    <TD vAlign=bottom align=right width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>60,494 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -23pt; margin-left: 23pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-
      Receivable from disposal of the Company&#146;s assets </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">(b) </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">541,490 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left
      bgColor=#e6efff>
    <p style="text-indent: -23pt; margin-left: 23pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- Advances to
      suppliers </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>(c) </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>759,903 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -23pt; margin-left: 23pt">Other receivables provision for the
      year/period </TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">601,984 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">759,903 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -23pt; margin-left: 23pt">Foreign exchange adjustment
    </TD>
    <TD vAlign=bottom align=right width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>8,758 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>31,583 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -23pt; margin-left: 23pt">Allowance for doubtful accounts on other
      receivables, end of year/period </TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%"></TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">1,305,329 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">2,096,815 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE>
<p align="center">3</p>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_6></A>
<P align=justify>Jeanne Bennett <BR>November 18, 2013 <BR>Page 4 of 4<BR></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">(a) </TD>
    <TD>
      <P align=justify>The allowance for doubtful accounts on other receivables
      as of 1 October 2011 was made on miscellaneous receivables outstanding for
      over 1 year.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">(b) </TD>
    <TD>
      <P align=justify>The impairment was recorded on a long outstanding
      receivable from an unrelated party from disposal of property, plant and
      equipment in fiscal 2011.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">(c) </TD>
    <TD>
      <P align=justify>We discontinued purchases from certain suppliers which
      failed to meet our quality requirements. We impaired these long
      outstanding advances when the suppliers failed to pay us despite our
      repeated payment requests.</P></TD></TR></TABLE>
<P align=center>************************************************** </P>
<P align=justify style="text-indent: 5%">In connection with the Company&#146;s response to the foregoing
comments, the Company hereby acknowledges that </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=top align=left width="5%"  >&nbsp;</TD>
    <TD vAlign=top align=left width="5%"  ><li><br></li></TD>
    <TD vAlign=top align=left width="95%">
      <P align=justify>the Company is responsible for the adequacy and accuracy
      of the disclosure in the filing; </P></TD></TR>
  <TR>
    <TD vAlign=top width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="95%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left width="5%"  >&nbsp;</TD>
    <TD vAlign=top align=left width="5%"  ><li><br></li></TD>
    <TD vAlign=top align=left width="95%">
      <P align=justify>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 </P></TD></TR>
  <TR>
    <TD vAlign=top width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="95%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left width="5%"  >&nbsp;</TD>
    <TD vAlign=top align=left width="5%"  ><li><br></li></TD>
    <TD vAlign=top align=left width="95%">
      <P align=justify>the Company 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. </P></TD></TR></TABLE>
<P align=justify style="text-indent: 5%">If you would like to discuss any of our responses to the
Staff&#146;s comments or if you would like to discuss any other matters, please
contact Thomas M. Shoesmith at (650)-233-4553, of Pillsbury Winthrop Shaw
Pittman LLP, our outside counsel. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD noWrap align=left >&nbsp;</TD>
    <TD noWrap align=left width="50%">Sincerely, </TD></TR>
  <TR>
    <TD noWrap >&nbsp;</TD>
    <TD noWrap width="50%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left >&nbsp;</TD>
    <TD noWrap align=left width="50%"><B>CHINA BAK BATTERY, INC.</B> </TD></TR>
  <TR>
    <TD noWrap >&nbsp;</TD>
    <TD noWrap width="50%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left >&nbsp;</TD>
    <TD noWrap align=left width="50%">By: <U>/s/ Xiangqian
      Li&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      </U>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left >&nbsp;</TD>
    <TD noWrap align=left
      width="50%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Xiangqian Li </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center >&nbsp;</TD>
    <TD noWrap align=left
      width="50%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive
      Officer </TD></TR></TABLE>
<p align="center">4</p>
<HR align=center width="100%" color=black noShade SIZE=5>

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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
