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
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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