TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 11, 2021 Jie Li Chief Financial Officer China Automotive Systems, Inc. No. 1 Henglong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province, People's Republic of China Re: China Automotive Systems, Inc. Registration Statement on Form S-3 Filed February 8, 2021 File No. 333-252825 Dear Jie Li: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Andi Carpenter at 202-551-3645 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing