Peter A. Delgado II
Principal, Threshold Capital Corp.
18 Rudd Court
Glen Ridge, NJ 07028
Re: China Yuchai International Limited (the "Company")
Dear Mr. Delgado,
We are in receipt of your email dated March 29, 2007 and your letter dated April 30, 2007 addressed to our Board of Directors. We appreciate and thank you for your comments helpful suggestions. We are committed to continually improving our disclosure and following policies that are designed to be in the best interest of the Company's shareholders. We will endeavor to address your comments and suggestions in our future public filings, including the Annual Report on Form 20-F to be filed for the year ended December 2006. To further discuss your comments and suggestions, we invite you to have a call with the undersigned after the public release of our 2007 first quarter earnings release.
If you have any questions or comments, please do not hesitate to contact us.
Very truly yours,
Philip Ting Sii Tien
Group Chief Financial Officer