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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CKLCFT0EBAMxKhSQ4Su+BcWnO/nECSI7yMeFV9TUWFIZpDQl0seBED9Bylfh0jgc
 RVNer5KlvepMTRdvVqDSGA==

<SEC-DOCUMENT>0000000000-05-050949.txt : 20060828
<SEC-HEADER>0000000000-05-050949.hdr.sgml : 20060828
<ACCEPTANCE-DATETIME>20051003172758
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-050949
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051003

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HIGHWAY HOLDINGS LTD
		CENTRAL INDEX KEY:			0001026785
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS FABRICATED METAL PRODUCTS [3490]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		LEVEL 8 LANDMARK N 39 LUNG SUM AVE
		STREET 2:		STE 810
		CITY:			SHEUNG SHUI
		STATE:			K3
		ZIP:			00000

	MAIL ADDRESS:	
		STREET 1:		LEVEL 8 LANDMARK N 39 LUNG SUM AVE
		STREET 2:		STE 810
		CITY:			SHEUNG SHUI
		STATE:			K3
		ZIP:			999999999
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-05-020342
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      October 3, 2005


via U.S. Mail and facsimile to 011 (852) 2343-4976

Po S. Fong
Chief Financial Officer
Highway Holdings Limited
Suite 810, Level 8, Landmark North
39 Lung Sum Avenue
Sheung Shui
New Territories, Hong Kong

      RE:	Highway Holdings Limited
		Form 20-F for the fiscal year ended March 31, 2005
      File No. 0-28990


Dear Ms. Fong:

We have completed our review of your Form 20-F and related filings
and have no further comments at this time.


      Sincerely,




      Nili Shah
      Branch Chief



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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE



</TEXT>
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-----END PRIVACY-ENHANCED MESSAGE-----
