<SEC-DOCUMENT>0001477932-16-014348.txt : 20161228
<SEC-HEADER>0001477932-16-014348.hdr.sgml : 20161228
<ACCEPTANCE-DATETIME>20161228104242
ACCESSION NUMBER:		0001477932-16-014348
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20161228
FILED AS OF DATE:		20161228
DATE AS OF CHANGE:		20161228

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:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34958
		FILM NUMBER:		162071639

	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>6-K
<SEQUENCE>1
<FILENAME>xny_6k.htm
<DESCRIPTION>FORM 6-K
<TEXT>
<html><head><title>xny_6k.htm</title><!--Document Created by EDGARMaster--></head><BODY spellcheck="true" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: 0px 7%" scroll="yes"><p style="MARGIN: 0px"><table style="FONT-SIZE: 1px" cellspacing="0" cellpadding="0" width="100%" border="0" >    <tr><td><div style="HEIGHT: 4px; WIDTH: 100%; BACKGROUND: #000000; MARGIN: 0px 0px 2px" name="hrule"></div><div style="HEIGHT: 2px; WIDTH: 100%; BACKGROUND: #000000" name="hrule"></div></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center"><font size="3"><strong>UNITED STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>WASHINGTON, D.C. 20549 </strong></font></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center"><font size="5"><b>FORM 6-K</b></font></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center"><b>REPORT OF FOREIGN PRIVATE ISSUER</b></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">Pursuant to Rule 13a-16 or 15d-16 of The Securities Exchange Act of 1934 </p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">For the Month of <strong><u>December, 2016</u></strong></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">Commission File Number <strong><u>001-34958</u></strong></p><p style="MARGIN: 0px" align="center">&nbsp;</p><p style="MARGIN: 0px" align="center"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="1" cellpadding="0" width="70%" align="center" border="0" >    <tr><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px" align="center"><b style="MARGIN: 0px"><font size="5">CHINA XINIYA FASHION LIMITED</font></b></p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center"><b>2nd Floor, 90 An Ling Er Road, </b></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center"><b>Xiamen City, Fujian Province 361010</b></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center"><b><u>People&rsquo;s Republic of China (86) 1365 5939 932</u></b></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">(Address&nbsp;of&nbsp;Principal&nbsp;Executive&nbsp;Offices)</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">(Indicate by check mark whether the registrant files or will file annual </p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">reports under cover of Form 20-F or Form 40-F.) </p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">Form 20-F&nbsp;<font style="FONT-FAMILY: Wingdings">x </font>Form 40-F <font style="FONT-FAMILY: Wingdings">&#168;</font></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">(Indicate by check mark if the registrant is submitting the Form 6-K </p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">in paper as permitted by Regulation S-T Rule 101(b)(1).) </p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">Yes&nbsp;<font style="FONT-FAMILY: Wingdings">&#168; </font>No <font style="FONT-FAMILY: Wingdings">x</font></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">(Indicate by check mark if the registrant is submitting the Form 6-K </p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">in paper as permitted by Regulation S-T Rule 101(b)(7).) </p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">Yes&nbsp;<font style="FONT-FAMILY: Wingdings">&#168; </font>No <font style="FONT-FAMILY: Wingdings">x</font></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">(Indicate by check mark whether the registrant by furnishing the </p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">information contained in this Form is also thereby furnishing the </p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">information to the Commission pursuant to Rule 12g3-2(b) under the </p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">Securities Exchange Act of 1934.) </p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">Yes&nbsp;<font style="FONT-FAMILY: Wingdings">&#168; </font>No <font style="FONT-FAMILY: Wingdings">x</font></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center">(If "Yes" is marked, indicate below the file number assigned to the </p><p style="MARGIN: 0px" align="center">registrant in connection with Rule 12g3-2(b): 82-<u> N/A </u>)</p><p style="MARGIN: 0px" align="left">&nbsp;</p><p style="MARGIN: 0px" align="left"><table style="FONT-SIZE: 1px" cellspacing="0" cellpadding="0" width="100%" border="0" >    <tr><td><div style="HEIGHT: 2px; WIDTH: 100%; BACKGROUND: #000000; MARGIN: 0px 0px 2px" name="hrule"></div><div style="HEIGHT: 4px; WIDTH: 100%; BACKGROUND: #000000" name="hrule"></div></td></tr></table></p><p style="MARGIN: 0px"><table class="pagebreak" style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0" >    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td>&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"><b>Changes in Registrant&rsquo;s Certifying Accountant</b></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; TEXT-JUSTIFY: inter-ideograph; MARGIN-RIGHT: 0px" align="justify"><b><i>Former Independent Registered Public Accounting Firm</i></b></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; TEXT-JUSTIFY: inter-ideograph; MARGIN-RIGHT: 0px" align="justify">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; TEXT-JUSTIFY: inter-ideograph; MARGIN-RIGHT: 0px" align="justify">On December 23, 2016, the Company received a notice from its independent registered public accounting firm, GHP Horwath, P.C. (&ldquo;GHP&rdquo;), that GHP has chosen not to stand for re-appointment as the Company&rsquo;s auditor for the fiscal year ending December 31, 2016, and effective as of December 23, 2016, the client-auditor relationship between the Company and GHP ceased. The resignation of GHP was not recommended by the Company&rsquo;s audit committee nor was the audit committee&rsquo;s approval required.</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; TEXT-JUSTIFY: inter-ideograph; MARGIN-RIGHT: 0px" align="justify">GHP has informed us that its employees have agreed to join another independent registered public accounting firm effective January 1, 2017. The audit reports of GHP on the Company&rsquo;s consolidated financial statements for the fiscal years ended December 31, 2015 and 2014, contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit report of GHP on the December 31, 2015, consolidated financial statements included an explanatory paragraph that described factors that raised substantial doubt about the Company&rsquo;s ability to continue as a going concern.</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; TEXT-JUSTIFY: inter-ideograph; MARGIN-RIGHT: 0px" align="justify">During the Company&rsquo;s two most recent fiscal years ended December 31, 2014 and 2015, and for the subsequent period through December 23, 2016, the Company had no &ldquo;disagreements&rdquo; (as described in Item 304(a)(1)(iv) of Regulation S-K) with GHP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of GHP, would have caused it to make reference in connection with its opinion to the subject matter of the disagreement. Further, during the fiscal year ended December 31, 2015 and through December 23, 2016, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; TEXT-JUSTIFY: inter-ideograph; MARGIN-RIGHT: 0px" align="justify">In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished GHP with a copy of this Form 6-K on December 28, 2016, providing GHP with the opportunity to furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and, if not, stating the respect in which it does not agree.</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; TEXT-JUSTIFY: inter-ideograph; MARGIN-RIGHT: 0px" align="justify"><b><i>New Independent Registered Public Accounting Firm</i></b></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; TEXT-JUSTIFY: inter-ideograph; MARGIN-RIGHT: 0px" align="justify">&nbsp;</p><p style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0px" align="justify">The Company announced on December 28, 2016 that it has appointed RT LLP as the Company&rsquo;s independent registered public accounting firm for the fiscal year ending December 31, 2016. The Audit Committee of the Board of Directors approved the appointment of RT LLP as the Company&rsquo;s independent registered public accounting firm for the fiscal year ending December 31, 2016, subject to completion of its standard client acceptance procedures.</p><p style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0px" align="justify">&nbsp;</p><p style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0px" align="justify"><table id="pagebreak43560236-dfed-4bfb-b5f8-8d17daba40f0" class="pagebreak" style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: center">2</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" align="center"><b></b>&nbsp;</p><p style="MARGIN: 0px" align="center"><b>EXHIBIT</b><b> INDEX</b><b></b></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 height="15"><td style="BORDER-BOTTOM: black 1px solid" valign="top" width="8%"><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px"><strong>Number </strong></p></td><td width="2%"></td><td style="BORDER-BOTTOM: black 1px solid" valign="top" width="90%"><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px"><strong>Description of Document </strong></p></td></tr><tr height="15"><td><p style="MARGIN: 0px">&nbsp;</p></td><td></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr height="15" bgcolor="#cceeff"><td><p style="MARGIN: 0px"><a href="xny_ex991.htm">99.1</a></p></td><td></td><td><p style="MARGIN: 0px"><a href="xny_ex991.htm">Press release dated December 28, 2016</a></p></td></tr><tr height="15" bgcolor="#ffffff"><td><p style="MARGIN: 0px">&nbsp;</p></td><td></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr height="15" bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px"><a href="xny_ex992.htm">99.2</a></p></td><td></td><td valign="top"><p style="MARGIN: 0px"><a href="xny_ex992.htm">Letter from GHP Horwath P.C. to the Securities and Exchange Commission, dated December 28, 2016.</a></p></td></tr></table></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="pagebreak05665bdc-37de-45bd-9a41-1f47c3f00d14" class="pagebreak" style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: center">3</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" align="center">&nbsp;</p><p style="MARGIN: 0px" align="center"><b>SIGNATURE</b></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; TEXT-JUSTIFY: inter-ideograph; MARGIN-RIGHT: 0px; TEXT-INDENT: 0.5in" align="justify">&nbsp;</p><p style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0px; TEXT-INDENT: 45px" align="justify">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0" >    <tr><td>&nbsp;</td><td colspan="2"><p style="MARGIN: 0px" align="left"><strong>China Xiniya Fashion Limited</strong></p></td><td></td></tr><tr><td width="50%">&nbsp;</td><td width="5%">&nbsp;</td><td width="35%">&nbsp;</td><td width="10%">&nbsp;</td></tr><tr><td>Date: December 28, 2016</td><td>By:</td><td style="BORDER-BOTTOM: black 1px solid"><em>/s/ Chee Jiong Ng</em></td><td></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">Name:</p></td><td>Chee Jiong Ng</td><td>&nbsp;</td></tr><tr><td>&nbsp;</td><td>Title:</td><td>Chief Financial Officer</td><td>&nbsp;</td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="1" cellpadding="0" width="100%" align="center" border="0" >    <tr><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px" align="center">4</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p></BODY></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>xny_ex991.htm
<DESCRIPTION>PRESS RELEASE
<TEXT>
<html><head><title>xny_ex991.htm</title><!--Document Created by EDGARMaster--></head><BODY spellcheck="true" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: 0px 7%" scroll="yes"><p style="MARGIN: 0px" align="right"><b>EXHIBIT 99.1</b></p><p style="MARGIN: 0px" align="right">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="center"><b>China Xiniya Fashion Limited Announces the Change of Auditor</b></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p><p style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0px" align="justify">XIAMEN, FUJIAN, China&#8212;December 28, 2016&#8212;China Xiniya Fashion Limited ("Xiniya" or the "Company" NYSE:XNY) today announced the change of auditor from GHP Horwath P.C. (&ldquo;GHP&rdquo;) to RT LLP. The Company appointed RT LLP as its independent registered public accounting firm for the fiscal year ending December 31, 2016. The Audit Committee of the Board of Directors approved the appointment of RT LLP as the Company&rsquo;s independent registered public accounting firm for the fiscal year ending December 31, 2016, subject to completion of its standard client acceptance procedures.</p><p style="MARGIN: 0px">&nbsp;</p><p style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0px" align="justify">The audit reports of GHP on the Company&rsquo;s consolidated financial statements for the fiscal years ended December 31, 2015 and 2014 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit report of GHP on the December 31, 2015, consolidated financial statements included an explanatory paragraph that described factors that raised substantial doubt about the Company&rsquo;s ability to continue as a going concern. In connection with the audits of the Company's consolidated financial statements for the fiscal years ended December 31, 2015 and 2014, and in the subsequent interim period through December 23, 2016, the Company had no disagreements with GHP on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved to the satisfaction of GHP would have caused GHP to make reference to the matter in their report. There were no reportable events (as described in Item 304(a)(1)(v) of Regulation S-K) during the two fiscal years ended December 31, 2015 and 2014, or in the subsequent period through December 23, 2016.</p><p style="MARGIN: 0px">&nbsp;</p><p style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0px" align="justify">During the Company&rsquo;s two most recent fiscal years ended December 31, 2014 and 2015, and for the subsequent period through December 23, 2016, the Company did not consult with GHP with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that would have been rendered on the Company&rsquo;s consolidated financial statements, or any other matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.</p><p style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0px" align="justify">&nbsp;</p><p style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0px" align="justify">In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished GHP with a copy of this press release on December 28, 2016, providing GHP with the opportunity to furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and, if not, stating the respect in which it does not agree. </p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b>Safe Harbor Statement</b></p><p style="MARGIN: 0px">&nbsp;</p><p style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0px" align="justify">This news release contains forward-looking statements within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended, and as defined in the U.S. Private Securities Litigation Reform Act of 1995. These forward-looking statements can be identified by terminology such as "will," "expects," "anticipates," "future," "intends," "plans," "believes," "estimates," "target," "going forward," "outlook" and similar statements. Such statements are based upon management's current expectations and current market and operating conditions, and relate to events that involve known or unknown risks, uncertainties and other factors, all of which are difficult to predict and many of which are beyond the Company's control, which may cause the Company's actual results, performance or achievements to differ materially from those in the forward-looking statements. Further information regarding these and other risks, uncertainties or factors is included in the Company's filings with the U.S. Securities and Exchange Commission. The Company does not undertake any obligation to update any forward-looking statement as a result of new information, future events or otherwise, except as required under law.</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="pagebreakfd7183d7-6f51-420c-81cd-301af3957e41" class="pagebreak" style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: center">1</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">&nbsp;&nbsp;</p><p style="MARGIN: 0px"><b>About China Xiniya Fashion Limited</b></p><p style="MARGIN: 0px">&nbsp;</p><p style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0px" align="justify">Xiniya is a leading provider of men's business casual apparel in China. The Company designs men's business casual and business formal apparel and accessories, which are marketed under the Xiniya brand, and sells through its distributors and retail network. Its products are sold to consumers at over 300 authorized retail outlets owned and managed by third parties located in 20 provinces, four autonomous regions, and four municipalities in China. This retail network focuses on second and lower-tier cities, where increasing affluence has led to an improvement in living standards and where most international men's apparel brands do not have a significant presence. The Company's target consumers are male working professionals in China between the ages of 25 and 45 who seek fashionable clothing to suit their working and lifestyle needs. For more information, please visit the Company's website at http://www.xiniya.com.</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">For additional information, please contact:</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">China Xiniya Fashion Limited</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">Mr. Chee Jiong Ng</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">Chief Financial Officer</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">Telephone: +86 1365 5939 932</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">Email: ngcheejiong@xiniya.com</p><p style="MARGIN: 0px"><br>&nbsp;</p><p style="MARGIN: 0px"><table  style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="1" cellpadding="0" width="100%" align="center" border="0">    <tr><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px" align="center">2</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p></BODY></html>
</TEXT>
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<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>xny_ex992.htm
<DESCRIPTION>LETTER FROM GHP HORWATH P.C
<TEXT>
<html><head><title>xny_ex992.htm</title><!--Document Created by EDGARMaster--></head><BODY spellcheck="true" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: 0px 7%" scroll="yes"><p style="MARGIN: 0px">&nbsp; </p><p style="MARGIN: 0px" align="right"><b>EXHIBIT 99.2</b></p><p style="MARGIN: 0px" align="right"><strong></strong>&nbsp;</p><p style="MARGIN: 0px" align="left"><img src="xny_ex992img1.jpg"></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0" >    <tr><td width="60%"><p style="MARGIN: 0px">&nbsp;</p></td><td width="30%"><p style="MARGIN: 0px"><strong>GHP Horwath, P.C.</strong></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="left">Member Crowe Horwath International</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="left">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="left">1801 California Street, Suite 2200</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="left">Denver, CO 80202<font color="#0080ff"><b></b></font></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="left"><b></b>+1.303.831.5000 Tel</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="left">+1.303.831.5001 Fax</p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px" align="left">www.croweghphorwath.com</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="left">December 28, 2016</p><p style="BACKGROUND: white; MARGIN: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; BACKGROUND: white; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">Securities and Exchange Commission</p><p style="MARGIN-BOTTOM: 0px; BACKGROUND: white; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">100 F Street, N.E.</p><p style="MARGIN-BOTTOM: 0px; BACKGROUND: white; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">Washington, D.C. 20549</p><p style="MARGIN-BOTTOM: 0px; BACKGROUND: white; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p><p style="BACKGROUND: white; MARGIN: 0px">RE: China Xiniya Fashion Limited</p><p style="BACKGROUND: white; MARGIN: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; BACKGROUND: white; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">We have read the statements that we understand China Xiniya Fashion Limited (Commission File No. 001-34958) will include the&nbsp;Form 6-K&nbsp;report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements.</p><p style="BACKGROUND: white; MARGIN: 0px">&nbsp;</p><p style="BACKGROUND: white; MARGIN: 0px">Sincerely,</p><p style="BACKGROUND: white; MARGIN: 0px">&nbsp;</p><p style="MARGIN-BOTTOM: 0px; BACKGROUND: white; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px"><u><em>/s/ GHP Horwath, P.C.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </em></u></p><p style="MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; MARGIN-RIGHT: 0px">&nbsp;</p></BODY></html>
</TEXT>
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<TYPE>GRAPHIC
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