April 28, 2013

 

Ms. Tia L. Jenkins

Senior Assistant Chief Accountant

Office of Beverages, Apparel and Mining

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

 

Re:

China New Borun Corporation

Form 20-F for Fiscal Year Ended December 31, 2011

Filed April 6, 2012

Correspondence submitted March 25, 2013

File No. 001-34754

 

Dear Ms. Jenkins:

 

I refer to your letter dated April 16, 2013, relating to China New Borun Corporation’s correspondence submitted March 25, 2013 regarding Staff comments on the company’s annual report on Form 20-F for the fiscal year ended December 31, 2011 (the “Letter”). The Letter has requested us to respond within ten business days.

 

We are in the process of collecting and investigating the relevant facts in order to prepare accurate and complete answers to these issues. Therefore, we respectfully request an extension of the deadline by ten (10) business days. We intend to submit our response on May 14, 2013.

 

Please do not hesitate to contact me if you have additional questions or require additional information.

 

	China New Borun Corporation
	By:	/s/  Terence Chen
	Name:	Terence Chen
	Title:	Chief Financial Officer