SEC Comment Letter for CHINA YUCHAI INTERNATIONAL (CYD) — Dec 22, 2009

CHINA YUCHAI INTERNATIONAL LTD
Date: Dec. 22, 2009 · CIK: 0000932695 · Accession: 0000000000-09-071795

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AI Filing Summary & Sentiment

File numbers found in text: 001-13522

Date

December 22, 2009

Author

Not clearly detected

Form

UPLOAD

Company

CHINA YUCHAI INTERNATIONAL LTD

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3030 December 22, 2009 Via Facsimile and U.S. Mail Mr. Hoh Weng Ming Chief Financial Officer China Yuchai International Limited 16 Raffles Quay #26-00 Hong Leong Building Singapore 048581 Re: China Yuchai International Limited Form 20-F for Fiscal Year Ended December 31, 2008 Filed July 15, 2009 File No. 001-13522

Dear Mr. Ming: We have completed our review of your Form 20-F for the fiscal year ended December 31, 2008 and have no furt her comments at this time. S i n c e r e l y , D a n i e l M o r r i s S p e c i a l C o u n s e l

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3030
        December 22, 2009   Via Facsimile and U.S. Mail

 Mr. Hoh Weng Ming  Chief Financial Officer  China Yuchai International Limited  16 Raffles Quay #26-00  Hong Leong Building  Singapore 048581
 Re: China Yuchai International Limited
  Form 20-F for Fiscal Year Ended December 31, 2008
  Filed July 15, 2009
  File No. 001-13522

Dear Mr. Ming:
  We have completed our review of your  Form 20-F for the fiscal year ended
December 31, 2008 and have no furt her comments at this time.
           S i n c e r e l y ,            D a n i e l  M o r r i s          S p e c i a l  C o u n s e l

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