UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-5546

         DIVISION OF
CORPORATION FINANCE


Mail Stop 5546
								June 14, 2006

Via Facsimile (65) 6226 0502 and US Mail

Philip Ting Sii Tien
Chief Financial Officer
China Yuchai International Limited
16 Raffles Quay #26-00
Hong Leong Building
Singapore 048581

	Re:	China Yuchai International Limited
		Form 20-F
		Filed July 15, 2005
 		File No. 1-13522

Dear Mr. Tien:

      We have limited our review of the above filing to
disclosures
relating to your contacts with countries that have been identified
as
state sponsors of terrorism, and we will make no further review of
the filing.  Our review with respect to this issue does not
preclude
further review by the Assistant Director group with respect to
other
issues.  At this juncture, unless otherwise directed, we are
asking
you to provide us with supplemental information so that we may
better
understand your disclosure.  Please be as detailed as necessary in
your response.  After reviewing this information, we may raise
additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filings.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

General

1. We note public media reports that you export a significant
percentage of your international sales are sales to Cuba, which is
identified as a state sponsor of terrorism by the U.S. State
Department and subject to sanctions administered by the U.S.
Commerce
Department`s Bureau of Industry and Security and the U.S. Treasury
Department`s Office of Foreign Assets Control.  We note that the
Form
20-F does not contain any information relating to operations in,
or
ties to, Cuba.  Please describe your operations in, and ties to,
Cuba, if any, and discuss their materiality to you in light of
Cuba`s
status as a state sponsor of terrorism.  Please also discuss
whether
the operations constitute a material investment risk to your
security
holders.  Your response should describe your current, past and
anticipated operations in, and other contacts with, Cuba,
including
through subsidiaries, affiliates, distribution agreements and
other
direct and indirect arrangements.

2. Your materiality analysis should address materiality in
quantitative terms, including the approximate dollar amount of
revenues, assets and liabilities associated with Cuba.  Please
address materiality in terms of qualitative factors that a
reasonable
investor would deem important in making an investment decision,
including the potential impact of corporate activities upon a
company`s reputation and share value.  In this regard, we note
that
Arizona and Louisiana have adopted legislation requiring their
state
retirement systems to prepare reports regarding state pension fund
assets invested in, and/or permitting divestment of state pension
fund assets from, companies that do business with countries
identified as state sponsors of terrorism.  The Pennsylvania
legislature has adopted a resolution directing its Legislative
Budget
and Finance Committee to report annually to the General Assembly
regarding state funds invested in companies that have ties to
terrorist-sponsoring countries.  Florida requires issuers to
disclose
in their prospectuses any business contacts with Cuba or persons
located in Cuba.  Your materiality analysis should address the
potential impact of the investor sentiment evidenced by the
referenced legislative actions directed toward companies that have
business contacts with Cuba.

3. We note disclosure in Hong Leong Asia Ltd.`s "Second Quarter
And
Half Year Financial Statement and Dividend Announcement For The
Period Ended 30 June 2005" that your parent company, Hong Leong
Asia
Ltd., exports products through a subsidiary to North Korea.
Please
discuss the materiality of your parent`s business contacts with
North
Korea to your company, and whether those contacts constitute a
material investment risk for your security holders.  Address
specifically the impact Hong Leong Asia`s North Korean contacts
may
have upon your reputation and share value.  We note, in this
regard,
the Arizona, Louisiana and Pennsylvania legislative actions
referenced in the preceding paragraph.


      Please respond to these comments within 10 business days or
tell us when you will provide us with a response.  Please
understand
that we may have additional comments after reviewing your
responses
to our comments.  Please file your response letter on EDGAR.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Exchange Act of
1934 and that they have provided all information investors require
for an informed investment decision.  Since the company and its
management are in possession of all facts relating to the
company`s
disclosure, they are responsible for the accuracy and adequacy of
the
disclosures they have made.

      In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

the company is responsible for the adequacy and accuracy of the
disclosure in the filings;

staff comments or changes to disclosure in response to staff
comments
do not foreclose the Commission from taking any action with
respect
to the filings; and

the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.


      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filings or
in
response to our comments on your filings.

      Please contact James Lopez at (202) 551-3536 if you have any
questions about the comments or our review.  You may also contact
me
at (202) 551-3470.



								Sincerely,




								Cecilia D. Blye, Chief
								Office of Global Security
Risk




cc: 	Peggy Fisher
		Assistant Director
		Division of Corporation Finance
Philip Ting Sii Tien
China Yuchai International Limited
June 14, 2006
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