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SEC Comment Letter for CHINA YUCHAI INTERNATIONAL (CYD) — Jun 15, 2010

CHINA YUCHAI INTERNATIONAL LTD
Date: June 15, 2010 · CIK: 0000932695 · Accession: 0000000000-10-033433

AI Filing Summary & Sentiment

Date
June 15, 2010
Author
Brian Cascio Accounting Branch Chief
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 June 15, 2010 VIA U.S. Mail and Facsimile +011 65 6221 1172 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 the fiscal year ended December 31, 2009 Filed April 30, 2010 File No. 1-13522

Dear Mr. Ming:

We have completed our review of your Form 20-F and related filings and do not, at this time, ha ve any further comments.

Sincerely,
Brian Cascio Accounting Branch Chief

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

       DIVISION OF
CORPORATION FINANCE
      Mail Stop 3030
        June 15, 2010
 VIA U.S. Mail and Facsimile +011 65 6221 1172

  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 the fiscal year ended December 31, 2009
Filed April 30, 2010
 File No. 1-13522

Dear Mr. Ming:

 We have completed our review of your Form 20-F and related filings
and do not, at this time, ha ve any further comments.

Sincerely,

 Brian Cascio Accounting Branch Chief