CORRESP 1 filename1.htm

January 6, 2010

VIA EDGAR

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-3561

Attn: John Reynolds, Assistant Director/ Janice McGuirk/Jim Lopez

Re:

Orient Paper, Inc.

Registration Statement on Form S-3

Filed November 25, 2009

File No. 333-163340

Dear Messrs Reynolds and Lopez and Ms. McGuirk:

Orient Paper, Inc. (the “Company”) previously filed a response on December 21, 2009 to comments contained in the Staff letter, dated December 17, 2009, addressed to Mr. Zhenyong Liu, the Company’s Chief Executive Officer, with respect to the Company’s Registration Statement on Form S-3 filed with the Securities and Exchange Commission on November 25, 2009.

On behalf of the Company, we are hereby submitting as an exhibit the transfer agent report that was referenced in the December 21, 2009 response.

Very truly yours,

/s/ Benjamin A. Tan

___________________________

Benjamin A. Tan, Esq.

61 Broadway New York, New York 10006 212-930-9700 212-930-9725 Fax