SecProbe.io

October 4 , 2012

China Green Agriculture, Inc.
Mr. Ken Ren
Chief Financial Officer
3 rd Floor, Borough A, Block A, No. 181
South Taibai Road, Xi’an, Shaanxi Province
People’s Republic of China 710065

Re: China Green Agriculture, Inc.
 Form 10-K for the Year E nded June 30, 2011
Filed September 12, 2011
File No. 001 -34260

Dear Mr. Ren :

We have reviewed your response dated October 1 , 2012  and have the following
comments.  In some of our  comments, we may ask you to provide us with information so we
may better understand your disclosure.

Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advising us when you will p rovide the requested
response.   If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your filing and the information you provide in
response to these  comments, we may have  additional comments.

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of
Operations

Results of Operations

Discussion of Segment Profitabil ity Measures, page 5 3

1. We note your response to our previous comment 1.  However, we are not persuaded that the
requested disclosures are not required in your comparative discussions of operating results
for fiscal 2012 because they “had become obsolete . . .”    Your attention is directed to the
disclosure requirements of Rule 303 (a) (3) of Regulation S -K.  Item (i) thereunder, requires
that you describe any unusual or infrequent events or transactions or any other significant
economic changes that materi ally affected the amount of reported income from continuing
operations.  It also requires that you describe any other components of revenues and expenses
that should be described in order to understand results of operations.  Item (ii) thereunder,

Ken Ren
China Green Agriculture, Inc.
October 4 , 2012
Page 2

 requires  you to describe any known trends or uncertainties that have had or that you
reasonably expect will have a material unfavorable impact upon revenues or income from
continuing operations.  If you know of events that will cause a material change in the
relationship between costs and revenues, you are required to disclose that change in
relationship.  In your letter of July 11, 2012, you advised us that industrial activities and
dense population in the zone in which Jintai is located changed the micro bio envi ronment
for the growth of Jintai’s agricultural products.  You stated that, from June 2011 to March
2012, these changes caused the death and obsolescence of certain of Jintai’s products.  You
explained that, as of June 2011, air and water pollution in the surrounding area caused almost
5 million of Photinia fraseri to become obsolete, resulting in a $2.8 million write -off.
Further, you disclosed that over 2 million and 1.5 million fraseri became obsolete as of
September 30 and December 31, 2011, respective ly.  As a result, losses for obsolescence of
over $288,000 and $957,000, respectively, were recorded during these quarters.  Further, you
informed us that $224,000 in losses for obsolescence of butterfly orchids were recorded as of
March 31, 2012.  Accordi ngly, we continue to believe that you should file an amended Form
10-K for the year ended June 30, 2012 which includes the disclosure provided in the last five
paragraphs of your response 5 to our comment letter dated June 26, 2012, as you represented
to us that you would do in your response letter dated July 19, 2012.  In this regard, we note
that the date of your response letter is subsequent to year end, indicating that you were in the
process of drafting the fiscal 2012 Form 10 -K at the time of your res ponse.  However, in
view of your concerns, we would not object if you also elected to amend your Form 10 -K for
fiscal 2011 and the subsequent Forms 10 -Q to also provide this information in the
appropriate fiscal periods.

We urge all persons who are respon sible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require.   Since the company and its management are
in posse ssion of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

 In responding to our comments, please provide  a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 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.

Ken Ren
China Green Agriculture, Inc.
October 4 , 2012
Page 3

 You may contact Amy Geddes at 202 -551-3304 or Margery Reich at 202 -551-3347  if
you have questi ons regarding comments on the financial statements and related matters.  Please
contact me at 202-551-3211  with any other questions.

Sincerely,

 /s/ David R. Humphrey

David R. Humphrey
Accounting Branch Chief