CORRESP 1 filename1.txt ASIA AUTOMOTIVE ACQUISITION CORPORATION 199 Pierce Street , Suite 202 Birmingham, Michigan 48009 (248) 593-8330 March 31, 2008 Securities and Exchange Commission Office of Emerging Growth Companies Division of Corporation Finance Mail Stop 3561 Washington DC 20549 Attention: Damon Cobert Re: Asia Automotive Acquisition Corporation Registration No. 333-147086 Ladies and Gentlemen: This letter is the request of Asia Automotive Acquisition Corporation to accelerate the effective date of Registration Statement No. 333-147086 filed on Form S-4, as amended, to 9:00 AM Eastern Time on Monday, March 31, 2008, or as soon thereafter as possible. Very truly yours, By: /s/ William R. Herren William R. Herren Chairman of the Board By: /s/ Rudy Wilson Rudy Wilson Chief Executive Officer Asia Automotive Acquisition Corporation