SEC Comment Letter for CHINA YUCHAI INTERNATIONAL (CYD) — Jan 14, 2013
CHINA YUCHAI INTERNATIONAL LTD
Date: Jan. 14, 2013 · CIK: 0000932695 · Accession: 0000000000-13-002190
AI Filing Summary & Sentiment
Referenced dates: December 4, 2012
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE January 1 4, 2013 Via Facsimile Leong Kok Ho Chief Financial Officer China Yuchai International Limited 16 Raffles Quay #39-01A Hong Leong Building Singapore 048581
Re: China Yuchai International Limited Form 20 -F for the Fiscal Year Ended December 31, 2011 Filed April 19, 2012 File No. 1 -13522
Dear Mr. Ho:
We refer you to our comment letters dated December 4, 2012 and December 21, 2012 regarding business contacts with Cuba, Iran and Syria. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the fili ng 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. 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 rules require .
Sincerely,
/s/ Cecilia Blye
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
January 1 4, 2013
Via Facsimile
Leong Kok Ho
Chief Financial Officer
China Yuchai International Limited
16 Raffles Quay
#39-01A Hong Leong Building
Singapore 048581
Re: China Yuchai International Limited
Form 20 -F for the Fiscal Year Ended December 31, 2011
Filed April 19, 2012
File No. 1 -13522
Dear Mr. Ho:
We refer you to our comment letters dated December 4, 2012 and December 21, 2012
regarding business contacts with Cuba, Iran and Syria. We have completed our review of this
subject matter. We remind you that our comments or changes to disclosure in response to our
comments do not foreclose the Commission from taking any action with respect to the company
or the fili ng 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.
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 rules require .
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Amanda Ravitz
Assistant Director
Division of Corporation Finance