0001213900-13-000808.txt : 20130422 0001213900-13-000808.hdr.sgml : 20130422 20130220110724 ACCESSION NUMBER: 0001213900-13-000808 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ever-Glory International Group, Inc. CENTRAL INDEX KEY: 0000943184 STANDARD INDUSTRIAL CLASSIFICATION: APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300] IRS NUMBER: 650548697 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 N. BARRANCA AVE. STREET 2: #810 CITY: WEST COVINA STATE: CA ZIP: 91791 BUSINESS PHONE: 626-839-9116 MAIL ADDRESS: STREET 1: 100 N. BARRANCA AVE. STREET 2: #810 CITY: WEST COVINA STATE: CA ZIP: 91791 FORMER COMPANY: FORMER CONFORMED NAME: ever-glory international group, inc. DATE OF NAME CHANGE: 20051121 FORMER COMPANY: FORMER CONFORMED NAME: ANDEAN DEVELOPMENT CORP DATE OF NAME CHANGE: 19950329 CORRESP 1 filename1.htm seccorr02202013_everglory.htm
February 20, 2013


VIA EMAIL AND COURIER
Tia L. Jenkins –Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

 
Re:           Ever-Glory International Group, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012
File No. 001-34124

Dear Ms. Jenkins:

Ever-Glory International Group, Inc. (the “Company”) acknowledges receipt of the letter received from the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) dated February 12, 2013, regarding the Company’s Form 10-K for the Fiscal Year ended December 31, 2011 (the “Form 10-K”) filed on March 28, 2012. The Company is required to respond to the Staff’s comments by Tuesday, February 26, 2013.  The Company hereby requests the opportunity to submit a response to the Staff’s comments by Tuesday, March 12, 2013 as management were observing the Chinese New Year Holiday for a week until February 18, 2013. The Company requires additional time to work internally with its staff and externally with its outside auditors and legal counsel to prepare and finalize the response.  Based on discussions between the Staff and the Company’s legal counsel, it is the Company understands that the Staff will agree to this request.

We thank the Staff in advance for its consideration of the foregoing.  Should you have any questions or comments, please contact our legal counsel, Lawrence A. Rosenbloom, Esq. or Joan Wu, Esq. of Ellenoff Grossman & Schole LLP at (212) 370-1300.
 


Very truly yours,


/s/ Edward Yihua Kang                                           
Edward Yihua Kang