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SEC Comment Letter for CHINA YUCHAI INTERNATIONAL (CYD) — Feb 4, 2019

CHINA YUCHAI INTERNATIONAL LTD
Date: Feb. 4, 2019 · CIK: 0000932695 · Accession: 0000000000-19-000778

AI Filing Summary & Sentiment

Referenced dates: November 30, 2018

Date
February 1, 2019
Author
/s/ Cecilia Blye
Form
UPLOAD
Company
CHINA YUCHAI INTERNATIONAL LTD

Letter

Mail Stop 4628 February 1, 2019 Via Facsimile Phung Khong Fock Thomas Chief Financial Officer China Yuchai International Ltd. 16 Raffles Quay #39-01A Hong Leong Building Singapore 048581

Re: China Yuchai International Ltd . Form 20-F for the Fiscal Year Ended December 31, 2017 Filed April 16 , 2018 File No. 1-13522

Dear Mr. Phung Khong Fock Thomas :

We refer you to our comment letter dated November 30, 2018, regarding business contacts with Syria and S udan. We have completed our review of this subject matter. We remind you that the company and its management are responsible for the accuracy and adeq uacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
/s/ Cecilia Blye

Show Raw Text
Mail Stop 4628

February 1, 2019

Via Facsimile
Phung Khong Fock Thomas
Chief Financial  Officer
China Yuchai International Ltd.
16 Raffles Quay
#39-01A Hong Leong Building
Singapore 048581

 Re: China Yuchai International Ltd .
  Form 20-F for the Fiscal  Year Ended December 31, 2017
  Filed April 16 , 2018
File No. 1-13522

Dear Mr. Phung Khong Fock Thomas :

We refer you to our comment letter dated November 30, 2018, regarding business
contacts with Syria and S udan.  We have completed our review of this subject matter.  We
remind you that the company and its management are responsible for the accuracy and adeq uacy
of their disclosures, notwithstanding any review, comments, action or absence of action by the
staff.

Sincerely,

 /s/ Cecilia Blye

Cecilia Blye, Chief
Office of Global Security Risk

cc:  Amanda Ravitz
 Assistant Director