April 13, 2011

Via EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F St., N.E.

Washington, D.C. 20549

Re: Global Cornerstone Holdings Limited

8,000,000 Units

Registration Statement on Form S-1

File No. 333-172120

Ladies and Gentlemen:

In connection with the proposed offering of the above-captioned securities, we wish to advise you that we, as a representative of the underwriters, hereby join with Global Cornerstone Holdings Limited’s request that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective on April 14, 2011 at 2:00 p.m., Eastern Standard Time or as soon as practicable thereafter.

The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933:

(i) Date of preliminary prospectus:  April 1, 2011

(ii) Approximate dates of distribution:  April 4, 2011 –  April 14, 2011

(iii) Number of prospective underwriters and dealers to whom the preliminary prospectus was furnished:  4

(iv) Number of prospectuses so distributed: 3,137

(v) Compliance with Rule 15c2-8 under the Securities Exchange Act of 1934: Included in Master Agreement Among Underwriters of Citigroup Global Markets Inc.

Very truly yours,

Citigroup Global Markets Inc.

/s/ Eric W. Wooley

Eric W. Wooley

Director