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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-07-053061.txt : 20080125
<SEC-HEADER>0000000000-07-053061.hdr.sgml : 20080125
<ACCEPTANCE-DATETIME>20071030151743
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-053061
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071030

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLP HOLDINGS LTD
		CENTRAL INDEX KEY:			0001052515
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		147 ARGYLE STREET
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			00000
		BUSINESS PHONE:		85226788111
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
								October 30, 2007


Mr. Peter P.W. Tse
Group Executive Director and Chief Financial Officer
CLP Holdings Limited
147 Argyle Street
Kowloon,
Hong Kong Special Administrative Region, China

	Re:	CLP Holdings Limited
		Form 20-F for fiscal year ended December 31, 2006
		Filed June 22, 2007
      File No. 333-08176

Dear Mr. Tse:

	We have completed our review of your Form 20-F and related
filings and have no further comments at this time.

								Sincerely,


								William Choi
      Branch Chief


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3561

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 3561


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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