<SEC-DOCUMENT>0001477932-15-007200.txt : 20160602
<SEC-HEADER>0001477932-15-007200.hdr.sgml : 20160602
<ACCEPTANCE-DATETIME>20151118143039
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001477932-15-007200
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20151118

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>xny_corresp.htm</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">&nbsp;</p><p style="MARGIN: 0px"><table id="bd2986a7-81f0-4a4e-838e-75f6862d2c0f" 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="40%" colspan="2"><p style="MARGIN: 0px" align="center"><img src="img001.jpg"></p></td></tr><tr height="15"><td valign="top" width="40%">&nbsp;</td><td valign="top" width="40%"><p style="MARGIN: 0px" align="right"><font size="2"></font>&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td valign="middle"><p style="MARGIN: 0px" align="right">&nbsp;November <font size="2"></font><font size="2">18</font><font size="2">, 2015</font></p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><u><font size="2">VIA EDGAR</font></u></b></p><p style="MARGIN: 0px"><b><u><font size="2">CONFIDENTIAL</font></u></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table 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="47%"><p style="MARGIN: 0px"><font size="2">Ms. Tia L. Jenkins, Senior Assistant Chief Accountant</font></p><p style="MARGIN: 0px"><font size="2">Mr. Rufus Decker, Accounting Branch Chief</font></p><p style="MARGIN: 0px"><font size="2">Ms. Linda Cvrkel</font></p><p style="MARGIN: 0px"><font size="2">Division of Corporation Finance</font></p><p style="MARGIN: 0px"><font size="2">U.S.</font><font size="2"> Securities and Exchange Commission</font></p><p style="MARGIN: 0px"><font size="2">100</font><font size="2"> F</font><font size="2"> Street, NE</font><font size="2"></font></p><p style="MARGIN: 0px"><font size="2">Washington</font><font size="2">, D.C. 20549</font><font size="2"></font></p></td></tr></table><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"><strong>Re: </strong></td><td valign="top"><p style="MARGIN: 0px"><strong>China Xiniya Fashion Limited</strong></p></td></tr><tr height="15"><td valign="top"></td><td valign="top"><strong>Form 20-F for Fiscal Year Ended December 31, 2014<br>Filed April 28, 2015<br>File No. 1-34958</strong></td></tr></table></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">Dear Ms. Jenkins:</font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 45px"><font size="2">China Xiniya Fashion Limited (the "Company") thanks the staff of the Securities and Exchange Commission (the "Staff") for its review of and comments on the Company's annual report on Form 20-F filed on April 28, 2015 (the "2014 Annual Report"). </font></p><p style="MARGIN: 0px; TEXT-INDENT: 45px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 45px"><font size="2">The Company confirms that it is responsible for the adequacy and accuracy of the disclosures in its filings. Furthermore, the Company (i) acknowledges that neither (a) the Staff comments nor (b) changes in disclosure in response to Staff comments foreclose the Securities and Exchange Commission (the "Commission") from taking any action with respect to the filings and (ii) further acknowledges that 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.</font></p><p style="MARGIN: 0px; TEXT-INDENT: 45px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 45px"><font size="2">The Company's responses to the Staff's comments are set forth below. The headings and numbered paragraphs below correspond to the headings and numbered paragraphs of the Staff's comment letter, which have been retyped herein in bold for your ease of reference, and the page numbers referenced by the Company's responses relate to the marked version of the 2014 Annual Report. Capitalized terms not otherwise defined in this letter have the same meanings assigned to them in the 2014 Annual Report.   <p style="MARGIN: 0px"><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="pagebreak98cab706-5262-4240-ac4a-f3213159ab28" class="pagebreak" style="WIDTH: 100%; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid">&nbsp;</td></tr><tr></tr><tr><td><div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div></td></tr><tr><td>&nbsp;</td></tr></table></p><p style="MARGIN: 0px"><table id="dcccde4e-85e6-4905-bc29-dca8ecc3dc7a" style="WIDTH: 100%; 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="30%"><p style="MARGIN: 0px">Page 2</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td width="30%"><p style="MARGIN: 0px" align="right">November 18, 2015</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</font></p><p style="MARGIN: 0px"><b><u>Form 20-F for the Fiscal Year Ended December 31, 2014</u></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><u>Consolidated Financial Statements</u></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><u>Note 12. Inventories, page F-19</u></b></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"><p style="MARGIN: 0px" align="center">1.</p></td><td><p style="MARGIN: 0px" align="justify"><strong>You disclose that you bought back certain excessive inventories from distributors during 2014 aggregating RMB 252.4 million so that the relationship with your authorized retailers and distributors could be developed in a healthy long-term manner. Please provide us the journal entries you recorded in 2014 to:</strong></p></td></tr></table></b>&nbsp;</p><p style="MARGIN: 0px"><font size="2"><font face="Symbol"><table id="0147c0ed-94ce-4918-9c2e-7f736c811eb7" style="WIDTH: 100%; FONT: 10pt times new roman" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0">    <tr><td valign="top" width="45"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="45"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><p style="MARGIN: 0px"><strong>Reverse the revenues related to the items returned and</strong></p></td></tr><tr><td valign="top" width="45"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="45"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><p style="MARGIN: 0px"><strong>Record the returned inventory on your balance sheet.</strong></p></td></tr></table></font></font>&nbsp;</p><p style="MARGIN: 0px 0px 0px 45px"><b><font size="2">Please tell us how you computed the related amounts and how they compare to the amounts recorded in the original sales transactions. If you did not fully reverse the revenues originally recorded when the inventory was returned in these failed sales</font></b><b><font size="2">transactions, please also tell us how your accounting treatment for the sales returns complies with IAS 18. In addition, please tell us and revise your disclosures to clarify whether the RMB 252.4 million amount represents the amount of revenues originally recorded, the amount of inventory removed from your balance sheet upon the original sales transactions or something else.</font></b></p><p style="MARGIN: 0px 0px 0px 45px">&nbsp;</p><p style="MARGIN: 0px 0px 0px 45px">The Company respectfully advises the Staff that none of the distributor agreements contained, nor do they currently contain, any right of return provisions or similar rights. Historically, through 2013, there had been no sales returns by distributors.</p><p style="MARGIN: 0px 0px 0px 45px">&nbsp;</p><p style="MARGIN: 0px 0px 0px 45px">The inventory buyback represented a 2014 initiative by the Company, solely at the Company's discretion, to reduce excess, older inventory in the retail channel (inventroy relating to years 2013 and prior). Although there was no obligation on behalf of the Company to do so, the Company initiated the 2014 buyback in order to further develop and strengthen its relationships with existing distributors by reducing the excess inventory in the retail channel. The table below sets forth the journal entries for the Company's accounting for the inventory buyback from select distributors, the write down of such inventory to net realizable value, the sale of a portion of repurchased inventory to others in 2014, and the recognition of a constructive obligation for potential additional inventory buybacks in 2015 from remaining distributors:</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="6f33ceb6-dae4-4258-a1f6-4ed2b53d07a1" style="WIDTH: 85%; TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cols="9" cellpadding="0" width="85%" align="center" border="0">    <tr><td>&nbsp;</td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td style="BORDER-BOTTOM: black 1px solid" colspan="2"><p style="MARGIN: 0px" align="center"><strong>RMB</strong></p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px" align="center"><strong>&nbsp;</strong></p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px" align="center"><strong>&nbsp;</strong></p></td><td style="BORDER-BOTTOM: black 1px solid" colspan="2"><p style="MARGIN: 0px" align="center"><strong>RMB</strong></p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px" align="center"><strong>&nbsp;</strong></p></td></tr><tr><td valign="bottom"><p align="center"><strong>&nbsp;</strong></p></td><td valign="bottom"><p style="MARGIN: 0px" align="center"><strong>&nbsp;</strong></p></td><td id="hdcell" style="BORDER-BOTTOM: black 1px solid" valign="bottom" colspan="6" align="center"><p style="MARGIN: 0px" align="center"><strong>(Expressed in thousands)</strong></p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td valign="top"><p style="MARGIN: 0px">To record buyback inventory from selected distributors</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" colspan="2" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" colspan="2" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px">Inventory</p></td><td valign="bottom" width="1%"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom" width="1%"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" width="9%" align="right">252,414</td><td valign="bottom" width="1%"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom" width="1%"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom" width="1%"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" width="9%" align="right">-</td><td valign="bottom" width="1%"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#ffffff"><td valign="top"><p style="MARGIN: 0px">Value added tax liability</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">48,596</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">-</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px">Account receivables</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">-</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">301,010</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#ffffff"><td>&nbsp;</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px">To record write-down of inventory to net realizable value</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#ffffff"><td valign="top"><p style="MARGIN: 0px">Loss on inventory buyback (A)</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">99,610</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">-</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px">Inventory</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">-</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">99,610</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#ffffff"><td>&nbsp;</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px">To record sale of buyback inventory in 2014 through local distribution channel</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#ffffff"><td valign="top"><p style="MARGIN: 0px">Cash</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">80,144</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">-</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px">Loss on inventory buyback (A)</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">38,456</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">-</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#ffffff"><td valign="top"><p style="MARGIN: 0px">Value added tax liability</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">-</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">11,645</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px">Inventory</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">-</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">106,955</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#ffffff"><td>&nbsp;</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px">To record sale of buyback inventory in 2014 through local distribution channel</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#ffffff"><td valign="top"><p style="MARGIN: 0px">Loss on inventory buyback (A) </p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">136,200</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">-</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px">Provision for liability (balance sheet)</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">-</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td><td id="ffcell" valign="bottom" align="right">136,200</td><td valign="bottom"><p style="MARGIN: 0px">&nbsp;</p></td></tr></table><p style="MARGIN: 0px">&nbsp;&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 90px">(A) &nbsp;Sum equals RMB274,266</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="pagebreak1c8ecb97-9113-4de8-a4cc-5c59f89fddef" class="pagebreak" style="WIDTH: 100%; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid">&nbsp;</td></tr><tr></tr><tr><td><div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div></td></tr><tr><td>&nbsp;</td></tr></table></p><p style="MARGIN: 0px"><table id="dcccde4e-85e6-4905-bc29-dca8ecc3dc7a" style="WIDTH: 100%; 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="30%"><p style="MARGIN: 0px">Page 3</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td width="30%"><p style="MARGIN: 0px" align="right">November 18, 2015</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;&nbsp;</p><p style="MARGIN: 0px"><b><table id="aa663dd8-a741-4450-b7d1-9db356b64de8" style="TEXT-ALIGN: justify; FONT: 10pt times new roman" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td valign="top" width="45"><strong>2. </strong></td><td valign="top"><p style="MARGIN: 0px"><strong>In connection with this buyback, inventory was written down by RMB 99.6 million and you recognized a loss of RMB 38.5 million in connection with the sale of part of the buyback inventory outside of China through the Chinese local distribution channel. Subsequent to December 31, 2014, you sold all remaining buyback inventory outside of China through the Chinese local distribution channel. Please tell us whether any further losses were recognized in connection with the sale of the remaining buyback inventory outside of China subsequent to December 31, 2014. If so, please tell us the amount of the additional losses recognized on the sale of such inventory subsequent to December 31, 2014 and explain why you believe these inventories were appropriately reflected in your financial statements at December 31, 2014 at their net realizable value pursuant to the guidance in IAS 2.</strong></p></td></tr><tr height="15"><td valign="top"></td><td valign="top"></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">The Company respectfully advises the Staff that in connection with this buyback, the Company sold all remaining buyback inventory outside of China through the Chinese local distribution channel in January 2015. The buyback inventory as of December 31, 2014 was written down to its net realizable value in accordance with the guidance in IAS 2, and no further losses were recognized subsequent to December 31, 2014. The loss was recorded in the 2014 consolidated statement of comprehensive loss and was determined based on the known resale price in January 2015, prior to completion and release of the financial statements and Form 20-F.</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td valign="top"><p style="MARGIN: 0px"><strong>3.</strong></p></td><td><p style="MARGIN: 0px" align="justify"><b>In 2014, it appears you recorded a constructive obligation in the amount of RMB 136.2 million for estimated future sales returns subject to potential buyback arrangements pursuant to paragraph 17 of IAS 18. Please tell us the method you used to reliably estimate your obligation for future sales returns as of December 31, 2014, along with any significant assumptions used. Please explain how your sales to authorized retailers and distributors that are subject to potential buyback arrangements meet each of the criteria for revenue recognition outlined in paragraphs 14(a), (c) and (d) of IAS 18. Please also tell us your basis under IAS 18 for recording the offsetting entry to the loss on inventory buyback line item, rather than reducing the revenues line item for these estimated future sales returns.</b></p></td></tr><tr><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><p style="MARGIN: 0px"><font size="2">The Company respectfully advises the Staff that none of the distributor agreements contained, nor do they currently contain, any right of return provisions or similar rights. The inventory buyback in 2014 represented an initiative by the Company, solely at the Company's discretion, to reduce excess, older inventory in the retail channel (inventory relating to years 2013 and prior). </font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">As a result of this 2014 buyback of inventory from select distributors, the Company considered the provisions of IAS 37, paragraph 10. The Company made a determination that as a result of this event, a valid expectation had been created in which other distributors (those for which the Company did not agree to buyback inventory in 2014) may request the Company to buyback certain of their older, excess inventory in 2015. </font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">As a result, the Company estimated a constructive obligation for the repurchase of older. excess inventory from remaining distributors in 2015. This constructive obligation liability of RMB 136.2 million (and resulting loss on inventory buyback) was recorded in 2014. The liability amount was estimated based on an evaluation of the number of remaining distributors and the estimate of older inventory held by such distributors. This constructive obligation does not&nbsp;represent an estimate of returns related to 2014 sales, and therefore, the provision was presented within Loss on Inventory Buyback in the consolidated statement of comprehensive loss. The Company did record its estimate of future returns of 2014 sales in accordance with IAS 18, as described below.</font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">The Company records revenue pursuant to IAS 18. Revenue is recorded upon delivery of products to the distributors upon their acceptance of such products. At the time of delivery and acceptance, the Company no longer has ownership or legal title to the products, and the risks and rewards of the products are transferred to the distributors. Revenues are recorded based on the price specified in the sales contracts, net of value-added tax, and sales rebates and returns are estimated at the time of sale. The distributor agreements do not contain any right of return provisions or similar rights. Historically, through 2013, there had been no sales returns initiated by distributors. </font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">For 2014 the Company recorded a sales return allowance (separate and apart from the constructive obligation) based on 5% of 2014 sales. The estimate for 2014 sales returns is presented as a reduction to sales, within the Revenue line item in the consolidated statement of comprehensive loss pursuant to IAS 18, paragraph 17. The sales return allowance represents the best estimate of future returns of 2014 sales based on the Company's experience in 2014.</font></p></td></tr></table></b>&nbsp; </p><p style="MARGIN: 0px" align="center"><font size="2">* * *</font>   <p style="MARGIN: 0px" align="center"><font size="2">&nbsp;   <p style="MARGIN: 0px"><table id="pagebreak23a9972b-510b-40ba-972a-00bd3f9a1554" class="pagebreak" style="WIDTH: 100%; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid">&nbsp;</td></tr><tr></tr><tr><td><div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div></td></tr><tr><td>&nbsp;</td></tr></table></p><p style="MARGIN: 0px"><table id="dcccde4e-85e6-4905-bc29-dca8ecc3dc7a" style="WIDTH: 100%; 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="30%"><p style="MARGIN: 0px">Page 4</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td width="30%"><p style="MARGIN: 0px" align="right">November 18, 2015</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</font></p><p style="MARGIN: 0px; TEXT-INDENT: 45px"><font size="2">If you have any questions regarding this submission, please contact our compliance counsel, Mr. Alan Seem of Shearman &amp; Sterling LLP, at +1-650-838-3753 or aseem@shearman.com or contact me</font><font size="2"></font><font size="2">at ngcheejiong@xiniya.com. </font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table style="WIDTH: 100%; TEXT-ALIGN: left; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><font size="2">Very truly yours,</font></p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td width="47%">&nbsp;</td><td width="30%">&nbsp;</td><td width="15%">&nbsp;</td></tr><tr><td></td><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px"><font size="2"><em>/s/ Chee Jiong Ng</em></font></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"><font size="2">Chee Jiong Ng</font><font size="2"></font></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"><font size="2">Chief Financial Officer</font></p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">Enclosures</font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2"><table id="d584f30a-8c60-4e3c-aaba-c0e0b2b94cf4" 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><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">Alan Seem, Shearman &amp; Sterling LLP</p></td></tr></table></font>&nbsp;</p><hr style="COLOR: #000000" noshade=""></BODY></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>img001.jpg
<TEXT>
begin 644 img001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_X0 B17AI9@  34T *@    @  0$2  ,
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MU]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$! 0$! 0
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M<W^H>3&S^1;Q\;YG*[57(R2!WS7Y,?L<_L2>+OVL/VZ_VN/ACXT_::_:3O/
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MKH4LVHS6^W[9!*N#;/:9*@W0N!%Y2D[7?:K95FH ^:/VHO\ @JY)^VK^RO\
M"/P;^S!KB+\6OVJ+9H-/FAE+S_#W2TRFKZG=E,&%K3]Y$C$JSRJ3$&9*^VOV
M0_V6?"O[%'[-OA'X6^!K-K+PSX/LEL[4NP::[;[\MQ,> 9I96DD8C RYP!P!
M_.;_ ,&X?[2LG_!*S_@IM??##XW>"5\)ZI\5=)T[1;;4M5M@FI>'YYP+NRB#
MLV(K:\\]!(I'^M%N6*"-Z_IZ6385489N1UYXZ_7^= 'XD_\ ![F<?LN? T?]
M33?_ /I(M?KS^R:2/V5OAGST\*Z6![?Z##7Y"_\ ![I_R:_\#/\ L:+_ /\
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M\1?%_P"*R_:?CY^T)J"^*?&4[/O?3(&!^P:4G9(K:W**4'1G=<LL<9'X@_\
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MC3X8_9[_ ."3?P9\9>,]:MO#_A?P_P###P_<ZCJ%R',=K'_9UJN3M!8DLR@
M DDX J[;?L+:7H/_  4MM?VA-)CT[3]2U3P/>>#_ !)'&FR;59!>6D]C<':
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M0_\ PE!_\E4?\(-\1O\ H?M#_P#"4'_R50!Z#AO>C#>]>??\(-\1O^A^T/\
M\)0?_)5'_"#?$;_H?M#_ /"4'_R50!Z#AO>C#>]>??\ "#?$;_H?M#_\)0?_
M "51_P (-\1O^A^T/_PE!_\ )5 'H.&]Z,-[UY]_P@WQ&_Z'[0__  E!_P#)
M5'_"#?$;_H?M#_\ "4'_ ,E4 >@X;WHPWO7GW_"#?$;_ *'[0_\ PE!_\E4?
M\(-\1O\ H?M#_P#"4'_R50!Z#AO>C#>]>??\(-\1O^A^T/\ \)0?_)5'_"#?
M$;_H?M#_ /"4'_R50!Z#AO>C#>]>??\ "#?$;_H?M#_\)0?_ "51_P (-\1O
M^A^T/_PE!_\ )5 'H.&]Z,-[UY]_P@WQ&_Z'[0__  E!_P#)5'_"#?$;_H?M
M#_\ "4'_ ,E4 >@X;WHPWO7GW_"#?$;_ *'[0_\ PE!_\E4?\(-\1O\ H?M#
M_P#"4'_R50!Z#AO>C#>]>??\(-\1O^A^T/\ \)0?_)5'_"#?$;_H?M#_ /"4
M'_R50!Z#AO>C#>]>??\ "#?$;_H?M#_\)0?_ "51_P (-\1O^A^T/_PE!_\
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M.\71Z9JUU<_M,6$ND>)K66[46]K:W$+)=):%5W1^=([2L6)(<#;M51GWK_A
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M\5K.>#Q!<WWB/3)OM%P\+0PWRXTY=MS;JW[E^53:,JPXK*^"7_!"7PK^SW\
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ME^Q9_P %^?&7P?\ &GVF/5? /A?6[80;F\F02-8.EU$A)"K/#Y$@(^\I3.<
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M#_BFOKVZ?6OW"^+WQD\+_ CX?ZEXK\9>(=$\+^&])A-Q>:EJ5XD%K;IUR6;
M)(!PH!+' &2:^<XO^"$G['\(VC]GGX<*=NTE;%L@<C&=^>AYH/\ P0B_8]!_
MY-Y^&_XZ>?\ XN@#._X([_MXS?\ !2/X?_&+XIV<FI?\(7=_$N[TCP9!>1B-
MH-(M=+TN-2J<E?.N/M4Y5B2&F(XP /L=>E>?_L^_LT^!/V4OAU#X/^'/A;2?
M!_A>UGENH=-TZ/RK=)97#NV"6.68<GT' %>@+TH **** "BBB@ HHHH ****
M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M]IC_ ()<>!?VK/B#?Z]XH\8?&VWM=4CB6^T#2/B-JNFZ#=+'&(CFQCF$*!T
M5P@4-R2-S,3^,_[/OPT_9!^*_P#P7%\9:-\-_@4_C+X>_ GP]=6^D^#_  _I
MK^(O^%@:DKB"ZU"Y%_-]F6UMY)O*C5GP[B&7<02J@'ZW>#/^"KOP3_9W^!W@
M&Q^,W[1WPCOO'W]B6\>N7MAJ]M,E]?I"@N9%CMF=44R;O[HSC YQ7>?LB?\
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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M:O[!'_#OOX?_ !(\/1^)+CQ/:^-OB)K'C:VN+B(K<6T5]Y.V"5LGS9$\OF0
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MP;_X1L__ ,L:/^$?^)W_ $/'@W_PC9__ )8T44 '_"/_ !._Z'CP;_X1L_\
M\L:/^$?^)W_0\>#?_"-G_P#EC110 ?\ "/\ Q._Z'CP;_P"$;/\ _+&C_A'_
M (G?]#QX-_\ "-G_ /EC110 ?\(_\3O^AX\&_P#A&S__ "QH_P"$?^)W_0\>
M#?\ PC9__EC110 ?\(_\3O\ H>/!O_A&S_\ RQH_X1_XG?\ 0\>#?_"-G_\
MEC110 ?\(_\ $[_H>/!O_A&S_P#RQH_X1_XG?]#QX-_\(V?_ .6-%% !_P (
M_P#$[_H>/!O_ (1L_P#\L:/^$?\ B=_T/'@W_P (V?\ ^6-%% !_PC_Q._Z'
MCP;_ .$;/_\ +&C_ (1_XG?]#QX-_P#"-G_^6-%% !_PC_Q._P"AX\&_^$;/
M_P#+&C_A'_B=_P!#QX-_\(V?_P"6-%% !_PC_P 3O^AX\&_^$;/_ /+&C_A'
M_B=_T/'@W_PC9_\ Y8T44 '_  C_ ,3O^AX\&_\ A&S_ /RQH_X1_P")W_0\
M>#?_  C9_P#Y8T44 '_"/_$[_H>/!O\ X1L__P L:/\ A'_B=_T/'@W_ ,(V
M?_Y8T44 '_"/_$[_ *'CP;_X1L__ ,L:/^$?^)W_ $/'@W_PC9__ )8T44 '
M_"/_ !._Z'CP;_X1L_\ \L:/^$?^)W_0\>#?_"-G_P#EC110 ?\ "/\ Q._Z
M'CP;_P"$;/\ _+&C_A'_ (G?]#QX-_\ "-G_ /EC110 ?\(_\3O^AX\&_P#A
M&S__ "QH_P"$?^)W_0\>#?\ PC9__EC110 ?\(_\3O\ H>/!O_A&S_\ RQH_
MX1_XG?\ 0\>#?_"-G_\ EC110 ?\(_\ $[_H>/!O_A&S_P#RQH_X1_XG?]#Q
MX-_\(V?_ .6-%% !_P (_P#$[_H>/!O_ (1L_P#\L:/^$?\ B=_T/'@W_P (
MV?\ ^6-%% !_PC_Q._Z'CP;_ .$;/_\ +&C_ (1_XG?]#QX-_P#"-G_^6-%%
M !_PC_Q._P"AX\&_^$;/_P#+&C_A'_B=_P!#QX-_\(V?_P"6-%% !_PC_P 3
MO^AX\&_^$;/_ /+&C_A'_B=_T/'@W_PC9_\ Y8T44 '_  C_ ,3O^AX\&_\
MA&S_ /RQH_X1_P")W_0\>#?_  C9_P#Y8T44 '_"/_$[_H>/!O\ X1L__P L
M:/\ A'_B=_T/'@W_ ,(V?_Y8T44 '_"/_$[_ *'CP;_X1L__ ,L:/^$?^)W_
M $/'@W_PC9__ )8T44 (/#WQ.!_Y'CP;_P"$;/\ _+&E_L#XG_\ 0\>#?_".
MG_\ EC110 A\/?$X_P#,\^#O_".G_P#EC0OA_P")ZC_D>/!O_A'3_P#RQHHH
M 4Z!\3BO_(\>#?\ PCI__EC35\._$U6W#QQX-W-U/_"'3\_^5&BB@ ;P[\3G
M//CCP;_X1T__ ,L::?"WQ+(Q_P )MX,X.0/^$.GX_P#*C^M%% $@T#XG_P#0
M\>#?_".G_P#EC36\._$YSSXX\&\'(_XHZ?\ ^6-%%  GAWXG1KQXX\&_^$=/
M_P#+&C_A&_B8<Y\;^#>>O_%'3_\ RQHHH =_8'Q._P"AX\&_^$=/_P#+&@^'
M_B<W_,\>#?\ PCI__EC110 W_A&_B:!@>./!H'I_PAT__P L:<- ^)P'_(\>
M#?\ PCI__EC110 ?V#\3_P#H>/!O_A'3_P#RQH_L'XG_ /0\>#?_  CI_P#Y
M8T44 ']@_$__ *'CP;_X1T__ ,L:/[!^)_\ T/'@W_PCI_\ Y8T44 !T#XG'
M_F>/!O\ X1T__P L:C/ACXF%&7_A-_!OS#:?^*.GY'/_ %$?<T44 .3P[\3H
MP<>./!O)S_R)T_\ \L:/^$=^)V?^1X\&^O\ R)T__P L:** !?#7Q,0\>-O!
MG_A&S?\ RQIW]@_$_P#Z'CP;_P"$=/\ _+&BB@ _L'XG?]#QX-_\(Z?_ .6-
M1GPQ\3#(7_X3?P;N;&3_ ,(=/GC_ +B/^<T44 +_ ,(U\3 ?^1X\&\$D?\4=
M/P3_ -Q&E/ASXG,?^1X\&]O^9.G_ /EC110 +X=^)R# \<>#<=A_PAT_'_E1
MII\,_$PGGQMX,]1_Q1L__P L:** )/[!^)__ $/'@W_PCI__ )8T?V#\3_\
MH>/!O_A'3_\ RQHHH /[!^)__0\>#?\ PCI__EC1_8/Q/_Z'CP;_ .$=/_\
M+&BB@ _L'XG_ /0\>#?_  CI_P#Y8T?V#\3_ /H>/!O_ (1T_P#\L:** #^P
M/B=G_D>/!O\ X1T__P L:C;PQ\3&?=_PG'@W=G.?^$.G_P#EC110!)_8/Q/_
M .AX\&_^$=/_ /+&A?#OQ.<G/CCP?M49('@Z;D?^#"BB@#N/"4&I6GAVUCUB
=\M=2U-4Q<75M:FUBF;U6(O(4'3@NW3K1110!_]D!

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