EX-15.3 98 v227181_ex15-3.htm

Unassociated Document

Exhibit 15.3

AGCA, Inc.  Certified Public Accountants

June 29, 2011

Security and Exchange Commission

100 F Street, N. E.

Washington, D.C. 20549-7561

Dear Sirs:

HIGHWAY HOLDINGS LIMITED

CIK#0001026785

We have read the information required by Item 16F of Form 20-F dated June 29, 2011 of Highway Holdings Limited, and have the following comments:

1.   We agree with the statements made in the paragraphs 2 and 3 in the Section “Change in Registrant’s Certifying Accountants”.

2.   We have no basis on which to agree or disagree with the other statements of the registrant contained therein.

Yours faithfully,

/s/ AGCA, Inc.

Arcadia, California

735 W. Duarte Road, Suite 203, Arcadia, CA 91006

Phone: (626) 446-4000  ·  Fax: (626) 446-4002  ·  E-mail: info@agcacpa.com