SecProbe.io

December 13 , 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: Form 10-K for the Year E nded June 30, 2012
Filed September 13 , 2012
File No. 001 -34260

Dear Mr. Ren :

We have reviewed your response dated November 27 , 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 provide 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 respons e.

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

Form 10 -K for the Year Ended June 30, 2012

Item 7. Management’s Discussion and Analysis of Financial Cond ition and Results of
Operations, page 50

Net Sales, page 53

1. Reference is made to your response to our prior comment 1.  Please expand your discussion
of sales to include all of the information provided to the staff in your supplemental response.

Critica l Accounting Policies and Estimates, page 62

2. Refer to your response to our prior comment 2.  Please expand your discussion of accounts
receivable to include the information provided to the staff in your supplemental response.

Ken Ren
China Green Agriculture, Inc.
December 13 , 2012
Page 2

 Financial Statements

Note 2 – Basis of Presentation and Significant Accounting Policies, page F -6

Accounts Receivable, net, page F -7

3. Please revise your critical accounting policies to reflect the content of your response to our
previous comment 7.

We urge all persons who are responsible 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 compa ny and its management are
in possession 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.

You may contact Amy Geddes at 20 2-551-3304 or Margery Reich at 202 -551-3347  if
you have questions 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