SEC Comment Letter for CHINA YUCHAI INTERNATIONAL (CYD) — Jul 15, 2015
CHINA YUCHAI INTERNATIONAL LTD
Date: July 15, 2015 · CIK: 0000932695 · Accession: 0000000000-15-036860
AI Filing Summary & Sentiment
Letter
July 14 , 2015 Via E -mail Leong Kok Ho Chief Financial Officer China Yuchai International Limited 16 Raffles Quay 39-01A Hong Kong Building Singapore 048581
Re: China Yuchai International Lim ited Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 15 , 2015 File No. 1-13522
Dear Mr. Ho:
We refer you to our comment letter dated June 24 , 2015 regarding business contacts with Syria and Sudan . 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 filing and the company may not asse rt 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: Foo Shing Mei Deborah, General Counsel China Yuchai International Limited
Amanda Ravitz Assistant Director Division of Corporation Finance
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July 14 , 2015 Via E -mail Leong Kok Ho Chief Financial Officer China Yuchai International Limited 16 Raffles Quay 39-01A Hong Kong Building Singapore 048581 Re: China Yuchai International Lim ited Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 15 , 2015 File No. 1-13522 Dear Mr. Ho: We refer you to our comment letter dated June 24 , 2015 regarding business contacts with Syria and Sudan . 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 filing and the company may not asse rt 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: Foo Shing Mei Deborah, General Counsel China Yuchai International Limited Amanda Ravitz Assistant Director Division of Corporation Finance