Asia Pacific

Bangkok

Beijing

Hanoi

Ho Chi Minh City

Hong Kong

Jakarta

Kuala Lumpur

Manila

Melbourne

Shanghai

Singapore

Sydney

Taipei

Tokyo

Europe &

Middle East

Abu Dhabi

Almaty

Amsterdam

Antwerp

Bahrain

Baku

Barcelona

Berlin

Brussels

Budapest

Cairo

Düsseldorf

Frankfurt / Main

Geneva

Kyiv

London

Madrid

Milan

Moscow

Munich

Paris

Prague

Riyadh

Rome

St. Petersburg

Stockholm

Vienna

Warsaw

Zurich

North & South America

Bogotá

Brasilia

Buenos Aires

Caracas

Chicago

Dallas

Guadalajara

Houston

Juarez

Mexico City

Miami

Monterrey

New York

Palo Alto

Porto Alegre

Rio de Janeiro

San Diego

San Francisco

Santiago

Sao Paulo

Tijuana

Toronto

Valencia

Washington, DC

		Baker & McKenzie LLP 1114 Avenue of the Americas New York, New York 10036, USA   Tel: +1 212 626 4100 Fax: +1 212 310 1600 www.bakermckenzie.com
September 12, 2011		Carol B. Stubblefield
Mr. Terence O’Brien Accounting Branch Chief Division of Corporation Finance Securities and Exchange Commission Washington, DC 20549		Tel: +1 212 626 4729 Carol.Stubblefield@bakermckenzie.com   Via EDGAR

 

RE:	Xinyuan Real Estate Co. Ltd. - File No. 1-33863

 Form 20-F for the Fiscal Year Ended December 31, 2010

 Filed April 20, 2011

Dear Mr. O’Brien:

On behalf of Xinyuan Real Estate Co. Ltd. (the “Company”), we hereby respectfully request a short extension of the ten business day period for submitting a response to the comment letter of the Staff of the Securities and Exchange Commission dated August 26, 2011 with respect to the Company’s 2010 Form 20-F. Monday, September 12, 2011, is a national holiday in China, the jurisdiction in which the Company’s headquarters and operations are located. The Company expects to be in a position to submit its response by the close of business Wednesday, September 14, 2011.

Very truly yours,

/s/ Carol B. Stubblefield

Carol B. Stubblefield

 

cc:	Tom Gurnee

 Xinyuan Real Estate Co. Ltd.