<SEC-DOCUMENT>0001477932-15-006805.txt : 20160602
<SEC-HEADER>0001477932-15-006805.hdr.sgml : 20160602
<ACCEPTANCE-DATETIME>20151109060109
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001477932-15-006805
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20151109

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			China Xiniya Fashion Ltd
		CENTRAL INDEX KEY:			0001499494
		STANDARD INDUSTRIAL CLASSIFICATION:	APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4TH FLOOR, 33 WANG HAI ROAD
		STREET 2:		XIAMEN SOFTWARE PARK PHASE II
		CITY:			XIAMEN, FUJIAN PROVINCE
		STATE:			F4
		ZIP:			361000
		BUSINESS PHONE:		86 1365 5939 932

	MAIL ADDRESS:	
		STREET 1:		4TH FLOOR, 33 WANG HAI ROAD
		STREET 2:		XIAMEN SOFTWARE PARK PHASE II
		CITY:			XIAMEN, FUJIAN PROVINCE
		STATE:			F4
		ZIP:			361000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>pdfproof.pdf</title><!--Document Created by EDGARMaster--></head><BODY style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: 0px 7%" scroll="yes"><p style="MARGIN: 0px" align="center"><img src="img001.jpg">   <p style="MARGIN: 0px" align="center">&nbsp;   <p style="MARGIN: 0px"><table id="f09f7a3c-0951-4c3c-b564-17efe0ba16c9" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0">    <tr><td><p style="MARGIN: 0px" align="center"><font color="black">1460 El Camino Real | Menlo Park | CA | 94025-4110</font></p><p style="MARGIN: 0px" align="center"><font color="black">&nbsp;</font></p><p style="MARGIN: 0px" align="center"><font color="black">WWW.SHEARMAN.COM | T +1.650.838.3600 | F +1.650.838.3699</font></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px" align="right">October 30, 2015</p></td></tr></table></p><p style="MARGIN: 0px" align="center">&nbsp;&nbsp;&nbsp;</p><p style="MARGIN: 0px"><b><u>VIA EDGAR</u></b></p><p style="MARGIN: 0px"><b><u>CONFIDENTIAL</u></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">Ms. Tia L. Jenkins, Senior Assistant Chief Accountant</p><p style="MARGIN: 0px">Mr. Rufus Decker, Accounting Branch Chief</p><p style="MARGIN: 0px">Ms. Linda Cvrkel</p><p style="MARGIN: 0px">Division of Corporation Finance</p><p style="MARGIN: 0px">U.S. Securities and Exchange Commission</p><p style="MARGIN: 0px">100 F Street, NE</p><p style="MARGIN: 0px">Washington, D.C. 20549</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><table style="TEXT-ALIGN: justify; FONT: 10pt times new roman" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td valign="top" width="45"></td><td valign="top" width="45"><strong>Re: </strong></td><td><p style="MARGIN: 0px"><strong>China Xiniya Fashion Limited</strong></p><p style="MARGIN: 0px"><strong>Form 20-F for Fiscal Year Ended December 31, 2014<br>Filed April 28, 2015<br>File No. 1-34958</strong></p></td></tr></table></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">Dear Ms. Jenkins:</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 45px">This letter serves as an extension request on behalf of our client, China Xiniya Fashion Limited (the "Company"), to respond to comments provided by the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") in the Staff's letter dated October 21, 2015 (the "Comment Letter"), regarding the Commission's review of the Company's Annual Report on Form 20-F for the fiscal year ended December 31, 2014. The Comment Letter requests that the Company respond within ten (10)&nbsp;business days from the date thereof, or inform the Staff of when the Company would provide a response. The Company respectfully requests an additional extension until November 18, 2015 to respond to the Comment Letter. The Company is committed to responding to the Comment Letter promptly and intends to provide a response to the Staff no later than November 18, 2015. Should you have any questions regarding the request made herein, please do not hesitate to contact me by telephone at (650) 838-3753 or via email at aseem@shearman.com. Thank you very much for your courtesy and cooperation in this matter.</p><p style="MARGIN: 0px">&nbsp; </p><p style="MARGIN: 0px"><table id="0afda0ac-c75d-4572-a51b-a6d4f94c8c1f" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0">    <tr><td width="50%"><p style="MARGIN: 0px">&nbsp;</p></td><td width="35%"><p style="MARGIN: 0px">Very truly yours,</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px"><em>/s/ Alan Seem</em></p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">Alan Seem</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">Enclosures</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table style="TEXT-ALIGN: justify; FONT: 10pt times new roman" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td valign="top" width="45">cc: </td><td valign="top"><p style="MARGIN: 0px">Qiming Xu, Chairman and Chief Executive Officer, China Xiniya Fashion Limited</p></td></tr><tr height="15"><td valign="top"></td><td valign="top"><p style="MARGIN: 0px">Chee Jiong Ng, Chief Financial Officer, China Xiniya Fashion Limited</p></td></tr></table>&nbsp;</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="90fdc7fe-81c2-46cd-ae7f-51cf8f7ed0a0" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr height="15"><td valign="top" width="80%"><p style="MARGIN: 0px" align="center">ABU DHABI | BEIJING | BRUSSELS | FRANKFURT | HONG KONG | LONDON | MENLO PARK | MILAN | NEW YORK<br>PARIS | ROME | SAN FRANCISCO | S&#195;O PAULO | SHANGHAI | SINGAPORE | TOKYO | TORONTO | WASHINGTON, DC</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr height="15"><td valign="top" width="80%"><p style="MARGIN: 0px" align="center"><font size="1">SHEARMAN &amp; STERLING LLP IS A LIMITED LIABILITY PARTNERSHIP ORGANIZED IN THE UNITED STATES UNDER THE LAWS OF THE STATE OF DELAWARE, WHICH LAWS LIMIT THE PERSONAL LIABILITY OF PARTNERS.</font></p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p></BODY></html>
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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
