SEC Comment Letter for HIGHWAY HOLDINGS LTD (HIHO) (CIK 0001026785) (HIHO) — Oct 3, 2005
HIGHWAY HOLDINGS LTD (HIHO) (CIK 0001026785)
Date: Oct. 3, 2005 · CIK: 0001026785 · Accession: 0000000000-05-050949
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
October 3, 2005
via U.S. Mail and facsimile to 011 (852) 2343-4976
Po S. Fong
Chief Financial Officer
Highway Holdings Limited
Suite 810, Level 8, Landmark North
39 Lung Sum Avenue
Sheung Shui
New Territories, Hong Kong
RE: Highway Holdings Limited
Form 20-F for the fiscal year ended March 31, 2005
File No. 0-28990
Dear Ms. Fong:
We have completed our review of your Form 20-F and related filings
and have no further comments at this time.
Sincerely,
Nili Shah
Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>