| x | QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 for the quarterly period ended March 31, 2011 |
|---|---------------------------------------------------------------------------------------------------------------------------------|

| o | TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT |
|---|-----------------------------------------------------------------|

| DELAWARE                                                      | 30-0091294                        |
|---------------------------------------------------------------|-----------------------------------|
| (State or other jurisdiction of incorporation ororganization) | (IRS Employer Identification No.) |

----

----

| Large Accelerated Filer  ̈ | Accelerated Filer  ̈ | Non-Accelerated Filer  ̈  Smaller Reporting Company x |
|--------------------------------|--------------------------|----------------------------------------------------------------|

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|       |                                                                                                                                |   | Page   |
|------------|-------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
|       |                                                                                                                                |   |   |
| PART I.    | FINANCIAL INFORMATION (Unaudited)                                                                                                   |   | 1      |
|       |                                                                                                                                |   |   |
| Item 1.    | Financial Statements:                                                                                                               |   | 1      |
|       |                                                                                                                                |   |   |
|       | Condensed Consolidated Balance Sheets as of March 31, 2011 (Unaudited) and December 31, 2010                                        |   | 1      |
|       |                                                                                                                                |   |   |
|       | Condensed Consolidated Statements of Income and Comprehensive Income (Unaudited) for the Three Months Ended March 31, 2011 and 2010 |   | 2      |
|       |                                                                                                                                |   |   |
|       | Condensed Consolidated Statements of Cash Flows (Unaudited) for the Three Months Ended March 31, 2011 and 2010                      |   | 3      |
|       |                                                                                                                                |   |   |
|       | Condensed Consolidated Statements of Stockholders’ Equity (Unaudited)                                                         |   | 4      |
|       |                                                                                                                                |   |   |
|       | Notes to the Condensed Consolidated Financial Statements (Unaudited)                                                                |   | 5      |
|       |                                                                                                                                |   |   |
| Item 2.    | Management’s Discussion and Analysis of Financial Condition and Results of Operations                                         |   | 21     |
|       |                                                                                                                                |   |   |
| Item 3.    | Quantitative and Qualitative Disclosures About Market Risk                                                                          |   | 26     |
|       |                                                                                                                                |   |   |
| Item 4.    | Controls and Procedures                                                                                                             |   | 26     |
|       |                                                                                                                                |   |   |
| PART II.   | OTHER INFORMATION                                                                                                                   |   | 26     |
|       |                                                                                                                                |   |   |
| Item 6.    | Exhibits                                                                                                                            |   | 26     |
|       |                                                                                                                                |   |   |
| SIGNATURES |                                                                                                                                | 27     |

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|                                                                                                                                     |   | March 31, 2011 |        |   | December 31, 2010 |   |
|------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------|-------------|--------|-----------------------------|--------|
|                                                                                                                                     |   | (Unaudited)              |        |   | (Audited)                   |   |
| Assets                                                                                                                                   |   |                     |        |   |                        |   |
| Current Assets                                                                                                                           |   |                     |        |   |                        |   |
| Cash and Cash Equivalents                                                                                                                |   | US$                      | 12,189,960  |   |                        | US$    | 6,691,078 |   |
| Accounts Receivable, Net of Provision                                                                                                    |   |                     | 64,413,585  |   |                        |   | 54,168,856 |   |
| Notes Receivable                                                                                                                         |   |                     | 12,267,520  |   |                        |   | 27,318,361 |   |
| Inventory                                                                                                                                |   |                     | 37,421,450  |   |                        |   | 31,960,053 |   |
| Prepayments                                                                                                                              |   |                     | 10,012,821  |   |                        |   | 7,632,674 |   |
| Other current assets, including $73,479 and $52,743 from related parties at March 31, 2011 and December 31, 2010, respectively.          |   |                     | 3,992,146   |   |                        |   | 3,497,659 |   |
| Total Current Assets                                                                                                                     |   |                     | 140,297,482 |   |                        |   | 131,268,681 |   |
| Fixed Assets                                                                                                                             |   |                     |        |   |                        |   |   |   |
| Property, Plant and Equipment                                                                                                            |   |                     | 70,368,340  |   |                        |   | 67,926,160 |   |
| Less: Accumulated Depreciation                                                                                                           |   |                     | (24,855,526 | )      |                        |   | (23,032,159 | ) |
| Property, Plant and Equipment, Net                                                                                                       |   |                     | 45,512,814  |   |                        |   | 44,894,001 |   |
| Leasehold Improvements in Progress                                                                                                       |   |                     | 412,121     |   |                        |   | 424,881 |   |
|                                                                                                                                     |   |                     |        |   |                        |   |   |   |
| Land Use Rights, Net                                                                                                                     |   |                     | 14,357,142  |   |                        |   | 14,298,522 |   |
|                                                                                                                                     |   |                     |        |   |                        |   |   |   |
| Other Assets                                                                                                                             |   |                     |        |   |                        |   |   |   |
| Intangible Assets                                                                                                                        |   |                     | 168,194     |   |                        |   | 166,510 |   |
| Less: Accumulated Amortization                                                                                                           |   |                     | (76,585     | )      |                        |   | (71,868 | ) |
| Intangible Assets, Net                                                                                                                   |   |                     | 91,609      |   |                        |   | 94,642 |   |
| Deferred tax assets                                                                                                                      |   |                     | 366,686     |   |                        |   | 398,034 |   |
|                                                                                                                                     |   |                     |        |   |                        |   |   |   |
| Total Other Assets                                                                                                                       |   |                     | 458,295     |   |                        |   | 492,676 |   |
| Total Assets                                                                                                                             |   | US$                      | 201,037,854 |   |                        | US$    | 191,378,761 |   |
|                                                                                                                                     |   |                     |        |   |                        |   |   |   |
| Liabilities and Shareholders' Equity                                                                                                     |   |                     |        |   |                        |   |   |   |
| Current Liabilities                                                                                                                      |   |                     |        |   |                        |   |   |   |
| Accounts Payable, including $1,196,760 and $3,151,493 due to related parties at March 31, 2011 and December 31, 2010, respectively.      |   | US$                      | 8,625,752   |   |                        | US$    | 10,672,514 |   |
| Bank acceptance note to vendors                                                                                                          |   |                     | 7,077,054   |   |                        |   | 966,373 |   |
| Deposit Received from Customers                                                                                                          |   |                     | 5,254,318   |   |                        |   | 7,484,839 |   |
| Short term bank loans                                                                                                                    |   |                     | 15,978,270  |   |                        |   | 15,770,448 |   |
| Income tax payable                                                                                                                       |   |                     | 1,194,705   |   |                        |   | 1,174,976 |   |
| Accrued Expenses                                                                                                                         |   |                     | 7,434,305   |   |                        |   | 6,777,830 |   |
| Other Current Liabilities, including $117,950 and $200,762 due to related parties at March 31, 2011 and December 31, 2010, respectively. |   |                     | 597,508     |   |                        |   | 559,575 |   |
| Total Current Liabilities                                                                                                                |   |                     | 46,161,912  |   |                        |   | 43,406,555 |   |
|                                                                                                                                     |   |                     |        |   |                        |   |   |   |
| Non-Current Liabilities                                                                                                                  |   |                     |        |   |                        |   |   |   |
|                                                                                                                                     |   |                     |        |   |                        |   |   |   |
| Deferred tax liabilities                                                                                                                 |   |                     | 187,083     |   |                        |   | 171,981 |   |
| Total Liabilities                                                                                                                        |   | US$                      | 46,348,995  |   |                        | US$    | 43,578,536 |   |
|                                                                                                                                     |   |                     |        |   |                        |   |   |   |
| Stockholders' Equity                                                                                                                     |   |                     |        |   |                        |   |   |   |
|                                                                                                                                     |   |                     |        |   |                        |   |   |   |
| Preferred Stock - No Par Value; 1,000,000 authorized; none issued and outstanding as of March 31, 2011 and December 31, 2010             |   | US$                      | -           |   |                        |   | - |   |
| Common Stock - $0.002 Par Value; 50,000,000 authorized,                                                                                  |   |                     |        |   |                        |   |   |   |
| 19,304,921 and 19,304,921 issued and outstanding as of                                                                                   |   |                     |        |   |                        |   |   |   |
| March 31, 2011 and December 31, 2010                                                                                                     |   |                     | 38,609      |   |                        |   | 38,609 |   |
| Additional Paid In Capital                                                                                                               |   |                     | 42,199,014  |   |                        |   | 42,199,014 |   |
| Reserves                                                                                                                                 |   |                     | 7,134,049   |   |                        |   | 6,641,547 |   |
| Accumulated other comprehensive income                                                                                                   |   |                     | 16,112,365  |   |                        |   | 14,731,607 |   |
| Retained Earnings                                                                                                                        |   |                     | 74,034,107  |   |                        |   | 69,672,286 |   |
| Total SORL Auto Parts, Inc. stockholders' equity                                                                                         |   |                     | 139,518,144 |   |                        |   | 133,283,063 |   |
| Noncontrolling Interest In Subsidiaries                                                                                                  |   |                     | 15,170,715  |   |                        |   | 14,517,162 |   |
| Total Equity                                                                                                                             |   |                     | 154,688,859 |   |                        |   | 147,800,225 |   |
| Total Liabilities and Stockholders' Equity                                                                                               |   | US$                      | 201,037,854 |   |                        | US$    | 191,378,761 |   |

----

|                                                                        |   | Three Months Ended March 31, |       |
|-----------------------------------------------------------------------------|--------|--------------------------------------------------|------------|
|                                                                        |   | 2011                                             |       |   | 2010 |   |
|                                                                        |   |                                             |       |   |   |   |
| Sales                                                                       |   | US$                                              | 51,992,965 |   |   |   | 38,631,601 |   |
| Include: sales to related parties                                           |   |                                             | 904,947    |   |   |   | 249,156 |   |
| Cost of Sales                                                               |   |                                             | 37,403,946 |   |   |   | 27,016,524 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Gross Profit                                                                |   |                                             | 14,589,019 |   |   |   | 11,615,077 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Expenses:                                                                   |   |                                             |       |   |   |   |   |   |
| Selling and Distribution Expenses                                           |   |                                             | 3,069,228  |   |   |   | 2,413,547 |   |
| General and Administrative Expenses                                         |   |                                             | 2,866,448  |   |   |   | 3,000,139 |   |
| Research and development expenses                                           |   |                                             | 1,978,901  |   |   |   | 1,525,797 |   |
| Financial Expenses                                                          |   |                                             | 567,352    |   |   |   | 108,267 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Total Expenses                                                              |   |                                             | 8,481,929  |   |   |   | 7,047,750 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Operating Income                                                            |   |                                             | 6,107,090  |   |   |   | 4,567,327 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Other Income                                                                |   |                                             | 205,248    |   |   |   | 108,545 |   |
| Non-Operating Expenses                                                      |   |                                             | (8,137     | ) |   |   | (12,659 | ) |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Income Before Provision for Income Taxes                                    |   |                                             | 6,304,201  |   |   |   | 4,663,213 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Provision for Income Taxes                                                  |   |                                             | 949,743    |   |   |   | 695,775 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Net Income                                                                  |   |                                             | 5,354,458  |   |   |   | 3,967,438 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Other Comprehensive Income - Foreign Currency Translation Adjustment        |   | US$                                              | 1,534,176  |   |   |   | 39,970 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Total Comprehensive Income                                                  |   |                                             | 6,888,634  |   |   |   | 4,007,408 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Less:                                                                       |   |                                             |       |   |   |   |   |   |
| Net income attributable to Noncontrolling Interest In Subsidiaries          |   |                                             | 500,135    |   |   |   | 345,585 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Other Comprehensive Income Attributable to Non-controlling Interest's Share |   |                                             | 153,418    |   |   |   | 4,269 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Total Comprehensive Income Attributable to Non-controlling Interest's Share |   |                                             | 653,553    |   |   |   | 349,854 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Net Income Attributable to Stockholders                                     |   |                                             | 4,854,323  |   |   |   | 3,621,853 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Other Comprehensive Income Attributable to Stockholders                     |   |                                             | 1,380,758  |   |   |   | 35,701 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Total Comprehensive Income Attributable to Stockholders                     |   |                                             | 6,235,081  |   |   |   | 3,657,554 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Weighted average common share - Basic                                       |   |                                             | 19,304,921 |   |   |   | 18,871,588 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| Weighted average common share - Diluted                                     |   |                                             | 19,304,921 |   |   |   | 18,871,588 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| EPS - Basic                                                                 |   |                                             | 0.25       |   |   |   | 0.19 |   |
|                                                                        |   |                                             |       |   |   |   |   |   |
| EPS - Diluted                                                               |   |                                             | 0.25       |   |   |   | 0.19 |   |

----

|                                                                              |   | Three Months Ended March 31, |       |
|-----------------------------------------------------------------------------------|--------|--------------------------------------------------|------------|
|                                                                              |   | 2011                                             |       |   | 2010 |   |
|                                                                              |   |                                             |       |   |   |   |
| Cash Flows from Operating Activities                                              |   |                                             |       |   |   |   |
| Net Income                                                                        |   | US$                                              | 4,854,323  |   |   |   | 3,621,853 |   |
| Adjustments to reconcile net income (loss) to net cash from operating activities: |   |                                             |       |   |   |   |   |   |
| Noncontrolling Interest In Subsidiaries                                           |   |                                             | 500,135    |   |   |   | 345,585 |   |
| Bad Debt Expense                                                                  |   |                                             | -          |   |   |   | 157,199 |   |
| Depreciation and Amortization                                                     |   |                                             | 1,688,888  |   |   |   | 1,188,241 |   |
| Stock-Based Compensation Expense                                                  |   |                                             | -          |   |   |   | - |   |
| Loss on disposal of Fixed Assets                                                  |   |                                             | -          |   |   |   | - |   |
| Changes in Assets and Liabilities:                                                |   |                                             |       |   |   |   |   |   |
| Accounts Receivable                                                               |   |                                             | (9,744,191 | ) |   |   | 2,919,311 |   |
| Notes Receivable                                                                  |   |                                             | 15,249,986 |   |   |   | (3,329,084 | ) |
| Other Current Assets                                                              |   |                                             | (540,196   | ) |   |   | (28,417 | ) |
| Inventory                                                                         |   |                                             | (5,112,991 | ) |   |   | (2,843,151 | ) |
| Prepayments                                                                       |   |                                             | (399,564   | ) |   |   | 942,716 |   |
| Deferred tax assets                                                               |   |                                             | 35,194     |   |   |   | (100,421 | ) |
| Accounts Payable and Bank acceptance note to vendors                              |   |                                             | 3,274,639  |   |   |   | (1,972,587 | ) |
| Income Tax Payable                                                                |   |                                             | 7,808      |   |   |   | (336,074 | ) |
| Deposits Received from Customers                                                  |   |                                             | (2,294,562 | ) |   |   | 1,104,956 |   |
| Other Current Liabilities and Accrued Expenses                                    |   |                                             | 812,543    |   |   |   | (488,406 | ) |
| Deferred tax liabilities                                                          |   |                                             | 13,296     |   |   |   | 12,833 |   |
| Net Cash Flows from Operating Activities                                          |   |                                             | 8,345,308  |   |   |   | 1,194,554 |   |
|                                                                              |   |                                             |       |   |   |   |   |   |
| Cash Flows from Investing Activities                                              |   |                                             |       |   |   |   |   |   |
| Acquisition of Property and Equipment                                             |   |                                             | (2,987,014 | ) |   |   | (3,270,650 | ) |
| Leasehold Improvements in Progress                                                |   |                                             |       |   |   |   |   |   |
| Sales proceeds of disposal of fixed assets                                        |   |                                             | -          |   |   |   | - |   |
| Investment in Intangible Assets                                                   |   |                                             | -          |   |   |   | - |   |
|                                                                              |   |                                             |       |   |   |   |   |   |
| Net Cash Flows from Investing Activities                                          |   |                                             | (2,987,014 | ) |   |   | (3,270,650 | ) |
|                                                                              |   |                                             |       |   |   |   |   |   |
| Cash Flows from Financing Activities                                              |   |                                             |       |   |   |   |   |   |
| Proceeds from (Repayment of) Bank Loans                                           |   |                                             | 48,104     |   |   |   | - |   |
| Proceeds from Share Issuance                                                      |   |                                             | -          |   |   |   | 9,399,978 |   |
| Capital contributed by Minority S/H                                               |   |                                             | -          |   |   |   | 1,038,900 |   |
|                                                                              |   |                                             |       |   |   |   |   |   |
| Net Cash flows from Financing Activities                                          |   |                                             | 48,104     |   |   |   | 10,438,878 |   |
|                                                                              |   |                                             |       |   |   |   |   |   |
| Effects on changes in foreign exchange rate                                       |   |                                             | 92,484     |   |   |   | 2,751 |   |
|                                                                              |   |                                             |       |   |   |   |   |   |
| Net Change in Cash and Cash Equivalents                                           |   |                                             | 5,498,882  |   |   |   | 8,365,533 |   |
|                                                                              |   |                                             |       |   |   |   |   |   |
| Cash and Cash Equivalents- Beginning of the year                                  |   |                                             | 6,691,078  |   |   |   | 10,255,259 |   |
|                                                                              |   |                                             |       |   |   |   |   |   |
| Cash and cash Equivalents - End of the period                                     |   | US$                                              | 12,189,960 |   |   |   | 18,620,792 |   |
|                                                                              |   |                                             |       |   |   |   |   |   |
| Supplemental Cash Flow Disclosures:                                               |   |                                             |       |   |   |   |   |   |
| Interest Paid                                                                     |   |                                             | 551,121    |   |   |   | - |   |
| Tax Paid                                                                          |   |                                             | 893,444    |   |   |   | 1,028,418 |   |

----

|                                |   |          |       |   |   |   |   | Additional |   |   |       |   |   | Retained  |      |   | Accumu. Other |   |       |          |   |   |           |   |   |   |        |
|-------------------------------------|--------|---------------|------------|--------|--------|--------|--------|------------|--------|--------|------------|--------|--------|-----------|-----------|--------|--------------------|--------|------------|---------------|--------|--------|----------------|--------|--------|--------|-------------|
|                                |   | Number        |       |   | Common |   |   | Paid-in    |   |   |       |   |   | Earnings  |      |   | Comprehensive      |   |       | Shareholders' |   |   | Noncontrolling |   |   | Total  |        |
|                                |   | of Share |       |   | Stock  |   |   | Capital    |   |   | Reserves   |   |   | (Deficit) |      |   | Income             |   |       | Equity        |   |   | Interest       |   |   | Equity |        |
| Beginning Balance - January 1, 2011 |   |          | 19,304,921 |   |   |   | 38,609 |       |   |   | 42,199,014 |   |   |      | 6,641,547 |   |               |   | 69,672,286 |          |   |   | 14,731,607     |   |   |   | 133,283,063 |   |   |   | 14,517,162 |   |   |   | 147,800,225 |   |
|                                |   |          |       |   |   |   |   |       |   |   |       |   |   |      |      |   |               |   |       |          |   |   |           |   |   |   |        |   |   |   |   |   |   |   |   |   |
| Net Income                          |   |          |       |   |   |   |   |       |   |   |       |   |   |      |      |   |               |   | 4,854,323  |          |   |   |           |   |   |   | 4,854,323   |   |   |   | 500,135 |   |   |   | 5,354,458 |   |
|                                |   |          |       |   |   |   |   |       |   |   |       |   |   |      |      |   |               |   |       |          |   |   |           |   |   |   |        |   |   |   |   |   |   |   |   |   |
| Other Comprehensive Income(Loss)    |   |          |       |   |   |   |   |       |   |   |       |   |   |      |      |   |               |   |       |          |   |   | 1,380,758      |   |   |   | 1,380,758   |   |   |   | 153,418 |   |   |   | 1,534,176 |   |
|                                |   |          |       |   |   |   |   |       |   |   |       |   |   |      |      |   |               |   |       |          |   |   |           |   |   |   |        |   |   |   |   |   |   |   |   |   |
| Transfer to reserve                 |   |          |       |   |   |   |   |       |   |   |       |   |   |      | 492,502   |   |               |   | (492,502   | )             |   |   |           |   |   |   | -           |   |   |   | - |   |   |   | - |   |
|                                |   |          |       |   |   |   |   |       |   |   |       |   |   |      |      |   |               |   |       |          |   |   |           |   |   |   |        |   |   |   |   |   |   |   |   |   |
| Ending Balance - March 31, 2011     |   |          | 19,304,921 |   |   |   | 38,609 |       |   |   | 42,199,014 |   |   |      | 7,134,049 |   |               |   | 74,034,107 |          |   |   | 16,112,365     |   |   |   | 139,518,144 |   |   |   | 15,170,715 |   |   |   | 154,688,859 |   |

----

----

----

|             |   | Three Months Ended March 31, |      |
|-----------------------|--------|--------------------------------------------------|-----------|
|             |   | 2011                                             |      |   | 2010 |   |
|                  |   |                                             |      |   |   |   |
| PURCHASES FROM:       |   |                                             |      |   |   |   |
| Ruili Group Co., Ltd. |   | $                                                | 1,397,135 |   |   | $ | 4,635,025 |   |
|                  |   |                                             |      |   |   |   |   |   |
| Total Purchases       |   | $                                                | 1,397,135 |   |   | $ | 4,635,025 |   |
|                  |   |                                             |      |   |   |   |   |   |
| SALES TO:             |   |                                             |      |   |   |   |   |   |
| Ruili Group Co., Ltd. |   | $                                                | 904,947   |   |   | $ | 249,156 |   |
|                  |   |                                             |      |   |   |   |   |   |
| Total Sales           |   | $                                                | 904,947   |   |   | $ | 249,156 |   |

----

|                      |   | March 31, |      |   | December 31, |   |
|---------------------------|--------|----------------|-----------|--------|-------------------|--------|
|                      |   | 2011           |      |   | 2010              |   |
| ACCOUNTS PAYABLE          |   |           |      |   |              |   |
| Ruili Group Co., Ltd.     |   | $              | 1,196,760 |   |              | $      | 3,151,493 |   |
| Total                     |   | $              | 1,196,760 |   |              | $      | 3,151,493 |   |
|                      |   |           |      |   |              |   |   |   |
| OTHER PAYABLES            |   |           |      |   |              |   |   |   |
| MGR Hong Kong Limited     |   | $              | 33,015    |   |              | $      | 60,376 |   |
| Ruili Group Co., Ltd.     |   |           | 84,935    |   |              |   | 4,224 |   |
| Total                     |   | $              | 117,950   |   |              | $      | 200,762 |   |
|                      |   |           |      |   |              |   |   |   |
| OTHER ACCOUNTS RECEIVABLE |   |           |      |   |              |   |   |   |
| MGR Hong Kong Limited     |   | $              | 73,479    |   |              | $      | 52,743 |   |
| Ruili Group Co., Ltd.     |   |           | —   |   |              |   | — |   |
| Total                     |   | $              | 73,479    |   |              | $      | 52,743 |   |

|                       |   | March 31, |    |   | December 31, |   |
|----------------------------|--------|-----------|---------|--------|--------------|--------|
|                       |   | 2011      |    |   | 2010         |   |
| Beginning balance          |   | $         | 319,687 |   |         | $      | 57,823 |   |
|                       |   |      |    |   |         |   |   |   |
| Add: Increase to allowance |   |      | — |   |         |   | 261,864 |   |
| Less: Accounts written off |   |      | — |   |         |   | — |   |
| Ending balance             |   | $         | 319,687 |   |         | $      | 319,687 |   |

|                                  |   | March 31, |       |   | December 31, |   |
|---------------------------------------|--------|----------------|------------|--------|-------------------|--------|
|                                  |   | 2011           |       |   | 2010              |   |
| Accounts receivable                   |   | $              | 64,733,272 |   |              | $      | 54,488,543 |   |
| Less: allowance for doubtful accounts |   |           | ( 319,687  | )      |              |   | (319,687 | ) |
| Account receivable balance, net       |   | $              | 64,413,58  |   |              | $      | 54,168,856 |   |

----

|            |   | March 31, |       |   | December 31, |   |
|-----------------|--------|----------------|------------|--------|-------------------|--------|
|            |   | 2011           |       |   | 2010              |   |
| Raw Material    |   | $              | 7,215,282  |   |              | $      | 6,762,760 |   |
| Work in process |   |           | 5,391,984  |   |              |   | 3,704,236 |   |
| Finished Goods  |   |           | 24,814,184 |   |              |   | 21,493,057 |   |
| Total Inventory |   | $              | 37,421,450 |   |              | $      | 31,960,053 |   |

|                           |   | March 31, |        |   | December 31, |   |
|--------------------------------|--------|-----------|-------------|--------|--------------|--------|
|                           |   | 2011      |        |   | 2010         |   |
| Machinery                      |   | $         | 58,100,576  |   |         | $      | 55,889,093 |   |
| Molds                          |   |      | 1,329,685   |   |         |   | 1,316,374 |   |
| Office equipment               |   |      | 1,242,986   |   |         |   | 1,142,754 |   |
| Vehicle                        |   |      | 1,381,441   |   |         |   | 1,347,516 |   |
| Building                       |   |      | 8,313,652   |   |         |   | 8,230,424 |   |
| Sub-Total                      |   |      | 70,368,340  |   |         |   | 67,926,160 |   |
|                           |   |      |        |   |         |   |   |   |
| Less: Accumulated depreciation |   |      | (24,855,526 | )      |         |   | (23,032,159 | ) |
|                           |   |      |        |   |         |   |   |   |
| Fixed Assets, net              |   | $         | 45,512,814  |   |         | $      | 44,894,001 |   |

|                                    |   | March 31, |    |   | December 31, |   |
|-----------------------------------------|--------|----------------|---------|--------|-------------------|--------|
|                                    |   | 2011           |    |   | 2010              |   |
| Cost:                                   |   | $              | 497,336 |   |              | $      | 492,544 |   |
| Less: Accumulated amortization:         |   |           | (85,216 | )      |              |   | (67,663 | ) |
| Leasehold Improvements In Progress, net |   | $              | 412,121 |   |              | $      | 424,881 |   |

----

|                            |   | March 31, |       |   | December 31, |   |
|---------------------------------|--------|----------------|------------|--------|-------------------|--------|
|                            |   | 2011           |       |   | 2010              |   |
| Cost:                           |   | $              | 15,560,735 |   |              | $      | 15,404,955 |   |
| Less: Accumulated amortization: |   |           | (1,203,593 | )      |              |   | (1,106,433 | ) |
| Land use rights, net            |   | $              | 14,357,142 |   |              | $      | 14,298,522 |   |

| 2011 |   |   | 2012   |   |   | 2013   |   |   | 2014   |   |   | 2015 |   |   | Thereafter |   |
|------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|------|--------|--------|------------|--------|
| $    | 12,681 |   |   | $      | 16,651 |   |   | $      | 16,651 |   |   | $    | 12,982 |   |       | $      | 10,249 |   |   | $ | 21,458 |   |

|                   |   | March 31, |       |   | December 31, |   |
|------------------------|--------|----------------|------------|--------|-------------------|--------|
|                   |   | 2011           |       |   | 2010              |   |
| Raw material suppliers |   | $              | 5,814,154  |   |              | $      | 5,358,706 |   |
| Equipment purchase     |   |           | 4,198,667  |   |              |   | 2,273,968 |   |
| Total prepayment       |   | $              | 10,012,821 |   |              | $      | 7,632,674 |   |

----

|                                        |   | Mar 31, 2011 |    |   | Dec 31, 2010 |   |
|---------------------------------------------|--------|------------------------|---------|--------|------------------------|--------|
| Deferred tax assets - current               |   |                   |    |   |                   |   |
| Provision                                   |   |                   | 47,650  |   |                   |   | 47,173 |   |
| Subsidiary's operating loss carryforwards   |   |                   |    |   |                   |   |   |   |
| Warranty                                    |   |                   | 512,424 |   |                   |   | 477,526 |   |
| Deferred tax assets                         |   |                   | 560,075 |   |                   |   | 524,699 |   |
| Valuation allowance                         |   |                   | ― |   |                   |   | ― |   |
| Net deferred tax assets - current           |   |                   | 560,075 |   |                   |   | 524,699 |   |
|                                        |   |                   |    |   |                   |   |   |   |
| Deferred tax liabilities - current          |   |                   |    |   |                   |   |   |   |
| Revenue (netoff cost)                       |   |                   | 193,389 |   |                   |   | 126,665 |   |
| Deferred tax liabilities - current          |   |                   | 193,389 |   |                   |   | 126,665 |   |
|                                        |   |                   |    |   |                   |   |   |   |
| Net deferred tax assets - current           |   |                   | 366,686 |   |                   |   | 398,034 |   |
|                                        |   |                   |    |   |                   |   |   |   |
| Deferred tax liabilities - non-current |   |                   |    |   |                   |   |   |   |
| Land use right                              |   |                   | 187,083 |   |                   |   | 171,981 |   |
| Deferred tax liabilities - non-current      |   |                   | 187,083 |   |                   |   | 171,981 |   |

|                  |   | March 31,2011 |        |   | December 31,2010 |   |
|-----------------------|--------|---------------|-------------|--------|------------------|--------|
| Secured               |   | $             | 15,978,270  |   |             | $      | 15,770,448 |   |
| Less: Current portion |   | $             | (15,978,270 | )      |             | $      | (15,770,448 | ) |
| Non-current portion   |   | $             | —     |   |             | $      | — |   |

----

| $10.4 M | Guaranteed by Ruili Group Co., Ltd., a related party;                                                                                      |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------|
| $5.6M   | Guaranteed by Guaranteed by Ruili Group Co., Ltd., a related party, Mr. Xiao Ping Zhang and Ms. Shu Ping Chi, both principal shareholders. |

|                   |   | March 31, |      |   | December 31, |   |
|------------------------|--------|----------------|-----------|--------|-------------------|--------|
|                   |   | 2011           |      |   | 2010              |   |
| Accrued payroll        |   | $              | 1,958,875 |   |              | $      | 1,940,649 |   |
| Other accrued expenses |   |           | 5,475,430 |   |              |   | 4,837,181 |   |
| Total accrued expenses |   | $              | 7,434,305 |   |              | $      | 6,777,830 |   |

|                           |   | March 31, |      |   | December 31, |   |
|--------------------------------|--------|----------------|-----------|--------|-------------------|--------|
|                           |   | 2011           |      |   | 2010              |   |
| Statutory surplus reserve fund |   | $              | 7,134,049 |   |              | $      | 6,641,547 |   |
| Total                          |   | $              | 7,134,049 |   |              | $      | 6,641,547 |   |

----

|                         |   | March-31-2011 |   |   | March-31-2010 |   |
|------------------------------|--------|---------------|--------|--------|---------------|--------|
| Statutory tax rate           |   |          | 25.0   | %      |          |   | 25.0 | % |
| Tax holidays and concessions |   |          | -10    | %      |          |   | -10 | % |
|                         |   |          |   |   |          |   |   |   |
| Effective tax rate           |   |          | 15     | %      |          |   | 15 | % |

|                                                           |   | Mar-31- 2011 |    |   | Mar-31- 2010 |   |
|----------------------------------------------------------------|--------|--------------|---------|--------|--------------|--------|
| Computed income tax provision at the statutory rate            |   | $            | 945,630 |   |         | $      | 699,482 |   |
| Deferred tax provision                                         |   |         | 48,490  |   |         |   | (87,766 | ) |
| Current year permanent differences and other reconciling items |   |         | (44,377 | )      |         |   | 84,059 |   |
|                                                           |   |         |    |   |         |   |
| Total income taxes                                             |   | $            | 949,743 |   |         | $      | 695,775 |   |

|     |   | Mar-31- 2011 |    |   | Mar-31- 2010 |   |
|----------|--------|--------------|---------|--------|--------------|--------|
|     |   |         |    |   |         |   |
| Current  |   | $            | 901,252 |   |         | $      | 783,541 |   |
| Deferred |   |         | 48,490  |   |         |   | (87,766 | ) |
|     |   |         |    |   |         |   |   |   |
| Total    |   | $            | 949,743 |   |         | $      | 695,775 |   |

----

|                                  |   | March-31-2011 |    |   | March-31-2010 |   |
|---------------------------------------|--------|---------------|---------|--------|---------------|--------|
| 10% non-controlling interest in Ruian |   | $             | 547,225 |   |          | $      | 413,819 |   |
| 40% non-controlling interest in SIH   |   | $             | (47,090 | )      |          |   | (68,234 | ) |
|                                  |   |          |    |   |          |   |   |   |
| Total                                 |   | $             | 500,135 |   |          |   | 345,585 |   |

|              |   | 2011   |    |   | 2012   |   |    | 2013   |   |   | 2014    |   |   | 2015   |    |   | Thereafter |   |
|-------------------|--------|--------|---------|--------|--------|--------|---------|--------|--------|--------|---------|--------|--------|--------|---------|--------|------------|--------|
| Lease Commitments |   | $      | 471,555 |   |   | $      | 410,034 |   |   | $      | 339,632 |   |   | $      | 339,632 |   |       | $      | 339,632 |   |   | $ | 679,264 |   |
|              |   |   |    |   |   |   |    |   |   |   |    |   |   |   |    |   |       |   |   |   |   |   |   |   |
| Total             |   | $      | 471,555 |   |   | $      | 410,034 |   |   | $      | 339,632 |   |   | $      | 339,632 |   |       | $      | 339,632 |   |   | $ | 679,264 |   |

----

| Beginning balance at January 01, 2011                                                       |   |   | 3,183,502 |   |
|---------------------------------------------------------------------------------------------|--------|--------|-----------|--------|
| Aggregate reduction for payments made                                                       |   |   | (346,332  | )      |
| Aggregate increase for new warranties issued during current period                          |   |   | 578,994   |   |
| Aggregate changes in the liability related to pre-existing warranties (changes in estimate) |   |   | ―   |   |
| Ending balance at March 31, 2011:                                                           |   |   | 3,416,164 |   |

----

|                                              |   | Three Months Ended March 31, |       |
|---------------------------------------------------|--------|------------------------------|------------|
|                                              |   | 2011                         |       |   | 2010 |   |
|                                              |   |                         |       |   |   |   |
| NET SALES TO EXTERNAL CUSTOMERS                   |   |                         |       |   |   |   |
| Commercial vehicles brake systems                 |   | $                            | 41,052,238 |   |   | $ | 29,474,099 |   |
| Passenger vehicles brake systems                  |   |                         | 10,940,727 |   |   |   | 9,157,502 |   |
|                                              |   |                         |       |   |   |   |   |   |
| Net sales                                         |   | $                            | 51,992,965 |   |   | $ | 38,631,601 |   |
| INTERSEGMENT SALES                                |   |                         |       |   |   |   |   |   |
| Commercial vehicles brake systems                 |   | $                            |       |   |   | $ |   |   |
| Passenger vehicles brake systems                  |   |                         | ―    |   |   |   | 14,314,215 |   |
|                                              |   |                         |       |   |   |   |   |   |
| Intersegment sales                                |   | $                            | ―    |   |   | $ | 14,314,215 |   |
| GROSS PROFIT                                      |   |                         |       |   |   |   |   |   |
| Commercial vehicles brake systems                 |   | $                            | 10,711,954 |   |   | $ | 9,302,468 |   |
| Passenger vehicles brake systems                  |   |                         | 3,877,065  |   |   |   | 2,312,609 |   |
| All other                                         |   |                         |       |   |   |   |   |   |
| Gross profit                                      |   | $                            | 14,589,019 |   |   | $ | 11,615,077 |   |
| Selling and distribution expenses                 |   |                         | 3,069,228  |   |   |   | 2,413,547 |   |
| General and administrative expenses               |   |                         | 2,866,448  |   |   |   | 3,000,139 |   |
| Research and development expenses                 |   |                         | 1,978,901  |   |   |   | 1,525,797 |   |
| Financial Expenses                                |   |                         | 567,352    |   |   |   | 108,267 |   |
| Income (loss) from operations                     |   |                         | 6,107,090  |   |   |   | 4,567,327 |   |
| Other income (expense), net                       |   |                         | 197,111    |   |   |   | 95,886 |   |
| Income (loss) before income tax expense (benefit) |   | $                            | 6,304,201  |   |   | $ | 4,663,213 |   |
| CAPITAL EXPENDITURE                               |   |                         |       |   |   |   |   |   |
| Commercial vehicles brake systems                 |   | $                            | 16,037,535 |   |   | $ | 6,817,073 |   |
| Passenger vehicles brake systems                  |   |                         | 24,963,964 |   |   |   | 550,171 |   |
|                                              |   |                         |       |   |   |   |   |   |
| Total                                             |   | $                            | 41,001,499 |   |   | $ | 7,367,244 |   |
| DEPRECIATION AND AMORTIZATION                     |   |                         |       |   |   |   |   |   |
| Commercial vehicles brake systems                 |   | $                            | 1,322,423  |   |   | $ | 855,272 |   |
| Passenger vehicles brake systems                  |   |                         | 366,465    |   |   |   | 332,969 |   |
|                                              |   |                         |       |   |   |   |   |   |
| Total                                             |   | $                            | 1,688,888  |   |   | $ | 1,188,241 |   |

----

|                              |   | 31-Mar-11 |        |   | 31-Dec-10 |   |
|-----------------------------------|--------|-----------|-------------|--------|-----------|--------|
|                              |   |      |        |
| TOTAL ASSETS                      |   |      |        |   |      |   |
| Commercial vehicles brake systems |   | $         | 134,571,417 |   |      | $      | 152,778,427 |   |
| Passenger vehicles brake systems  |   |      | 36,098,364  |   |      |   | 38,600,334 |   |
|                              |   |      |        |   |      |   |   |   |
| Total                             |   | $         | 170,669,781 |   |      | $      | 191,378,761 |   |

|                              |   | 31-Mar-11 |       |   | 31-Dec-10 |   |
|-----------------------------------|--------|-----------|------------|--------|-----------|--------|
|                              |   |      |       |
| LONG LIVED ASSETS                 |   |      |       |   |      |   |
| Commercial vehicles brake systems |   | $         | 53,343,288 |   |      | $      | 51,701,542 |   |
| Passenger vehicles brake systems  |   |      | 7,397,084  |   |      |   | 8,408,538 |   |
|                              |   |      |       |   |      |   |   |   |
| Total                             |   | $         | 60,740,372 |   |      | $      | 60,110,080 |   |

----

----

|                                                                        |   |      |       |   | Acquired autopartsbusiness |   |       | Elimation oftransactionbetween Sorland RuiliGroup. |   |   | Consolidated |   |
|-----------------------------------------------------------------------------|--------|-----------|------------|--------|----------------------------|--------|------------|----------------------------------------------------|--------|--------|--------------|--------|
|                                                                        |   | 31-Mar-10 |       |   | 31-Mar-10                  |   |       | 31-Mar-10                                          |   |   | 31-Mar-10    |   |
| Sales                                                                       |   | US$       | 34,105,054 |   |                       |   | 8,127,922  |                                               |   |   | (3,601,375   | )      |   |   | 38,631,601 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Cost of Sales                                                               |   |      | 24,455,082 |   |                       |   | 6,162,817  |                                               |   |   | (3,601,375   | )      |   |   | 27,016,524 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Gross Profit                                                                |   |      | 9,649,972  |   |                       |   | 1,965,105  |                                               |   |   |         |   |   |   | 11,615,077 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Expenses:                                                                   |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Selling and Distribution Expenses                                           |   |      | 1,984,024  |   |                       |   | 429,523    |                                               |   |   |         |   |   |   | 2,413,547 |   |
| General and Administrative Expenses                                         |   |      | 2,286,861  |   |                       |   | 713,278    |                                               |   |   |         |   |   |   | 3,000,139 |   |
| Research and development expenses                                           |   |      | 1,321,053  |   |                       |   | 204,744    |                                               |   |   |         |   |   |   | 1,525,797 |   |
| Financial Expenses                                                          |   |      | 74,641     |   |                       |   | 33,626     |                                               |   |   |         |   |   |   | 108,267 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Total Expenses                                                              |   |      | 5,666,579  |   |                       |   | 1,381,171  |                                               |   |   |         |   |   |   | 7,047,750 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Operating Income                                                            |   |      | 3,983,393  |   |                       |   | 583,934    |                                               |   |   |         |   |   |   | 4,567,327 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Other Income                                                                |   |      | 84,500     |   |                       |   | 24,045     |                                               |   |   |         |   |   |   | 108,545 |   |
| Non-Operating Expenses                                                      |   |      | (12,659    | )      |                       |   | -          |                                               |   |   |         |   |   |   | (12,659 | ) |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Income Before Provision for Income Taxes                                    |   |      | 4,055,234  |   |                       |   | 607,979    |                                               |   |   |         |   |   |   | 4,663,213 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Provision for Income Taxes                                                  |   |      | 604,578    |   |                       |   | 91,197     |                                               |   |   |         |   |   |   | 695,775 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Net Income                                                                  |   | US$       | 3,450,656  |   |                       |   | 516,782    |                                               |   |   |         |   |   |   | 3,967,438 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Other Comprehensive Income - Foreign Currency Translation Adjustment        |   |      | 34,004     |   |                       |   | 5,966      |                                               |   |   |         |   |   |   | 39,970 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Total Comprehensive Income                                                  |   |      | 3,484,660  |   |                       |   | 522,748    |                                               |   |   |         |   |   |   | 4,007,408 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Less:                                                                       |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Net income Attributable to Non-controlling Interest In Subsidiaries         |   |      | 293,907    |   |                       |   | 51,678     |                                               |   |   |         |   |   |   | 345,585 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Other Comprehensive Income Attributable to Non-controlling Interest's Share |   |      | 3,672      |   |                       |   | 597        |                                               |   |   |         |   |   |   | 4,269 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Total Comprehensive Income Attributable to Non-controlling Interest's Share |   |      | 297,579    |   |                       |   | 52,275     |                                               |   |   |         |   |   |   | 349,854 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Net Income Attributable to Stockholders                                     |   |      | 3,156,749  |   |                       |   | 465,104    |                                               |   |   |         |   |   |   | 3,621,853 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Other Comprehensive Income Attributable to Stockholders                     |   |      | 30,332     |   |                       |   | 5,369      |                                               |   |   |         |   |   |   | 35,701 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Total Comprehensive Income Attributable to Stockholders                     |   |      | 3,187,081  |   |                       |   | 470,473    |                                               |   |   |         |   |   |   | 3,657,554 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Weighted average common share - Basic                                       |   |      | 18,871,588 |   |                       |   | 18,871,588 |                                               |   |   |         |   |   |   | 18,871,588 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| Weighted average common share - Diluted                                     |   |      | 18,871,588 |   |                       |   | 18,871,588 |                                               |   |   |         |   |   |   | 18,871,588 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| EPS – Basic                                                           |   |      | 0.17       |   |                       |   | 0.02       |                                               |   |   |         |   |   |   | 0.19 |   |
|                                                                        |   |      |       |   |                       |   |       |                                               |   |   |         |   |   |   |   |   |
| EPS – Diluted                                                         |   |      | 0.17       |   |                       |   | 0.02       |                                               |   |   |         |   |   |   | 0.19 |   |

----

----

|                                    |   | Three Months ended               |   |   | Three Months ended |   |
|-----------------------------------------|--------|----------------------------------|--------|--------|--------------------|--------|
|                                    |   | 31-March-11                      |   |   | 31-March-10        |   |
|                                    |   | (U.S.  dollars in millions) |   |
| Commercial vehicles brake systems, etc. |   | $                                | 41.1   |   |               |   | 79 | % |   | $ | 29.5 |   |   |   | 76 | % |
| Passenger vehicles brake systems, etc.  |   | $                                | 10.9   |   |               |   | 21 | % |   | $ | 9.1 |   |   |   | 24 | % |
|                                    |   |                             |   |   |               |   |   |   |   |   |   |   |   |   |   |   |
| Total                                   |   | $                                | 52.0   |   |               |   | 100 | % |   | $ | 38.6 |   |   |   | 100 | % |

----

|                 |   | Three                                    |   |   |        |   |   | Three     |   |   |        |   |   |       |   |
|----------------------|--------|------------------------------------------|--------|--------|-------------|--------|--------|-----------|--------|--------|-------------|--------|--------|------------|--------|
|                 |   | Months                                   |   |   | Percent     |   |   | Months    |   |   | Percent     |   |   |       |   |
|                 |   | ended                                    |   |   | of          |   |   | ended     |   |   | of          |   |   | Percentage |   |
|                 |   | 31-Mar-11                                |   |   | Total Sales |   |   | 31-Mar-10 |   |   | Total Sales |   |   | Change     |   |
|                 |   | (U.S. dollars in million) |   |
| China OEM market     |   | $                                        | 32.0   |   |        |   | 61.5   | %         |   | $      | 22.9        |   |   |       | 59.4   | % |   |   | 39.7 | % |
| China Aftermarket    |   | $                                        | 8.6    |   |        |   | 16.5   | %         |   | $      | 6.5         |   |   |       | 16.8   | % |   |   | 32.3 | % |
| International market |   | $                                        | 11.4   |   |        |   | 22.0   | %         |   | $      | 9.2         |   |   |       | 23.8   | % |   |   | 23.9 | % |
|                 |   |                                     |   |   |        |   |   |      |   |   |        |   |   |       |   |   |   |   |   |   |
| Total                |   | $                                        | 52.0   |   |        |   | 100    | %         |   | $      | 38.6        |   |   |       | 100    | % |   |   | 34.7 | % |

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|   | (a)    | Exhibits:                                                                                                                                                       |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                            |
|   | 31.1   | Certification of Principal Executive Officer pursuant to Rule 13a-14 and Rule 15d-14(a), promulgated under the Securities and Exchange Act of 1934, as amended. |
|   |   |                                                                                                                                                            |
|   | 31.2   | Certification of Principal Accounting Officer pursuant to Rule 13a-14 and Rule 15d-14(a) promulgated under the Securities and Exchange Act of 1934, as amended. |
|   |   |                                                                                                                                                            |
|   | 32.1   | Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.                                                                                        |

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| Dated : May 16, 2011 | SORL AUTO PARTS, INC.          |
|----------------------|--------------------------------|
|                 |                           |
|                 | By:                            | /s/ Xiao Ping Zhang |
|                 | Name: Xiao Ping Zhang          |
|                 | Title: Chief Executive Officer |

| By:                                                         | /s/ Zong Yun Zhou |
|-------------------------------------------------------------|-------------------|
| Name: Zong Yun Zhou                                         |
| Title: Chief Financial Officer(Principal Financial Officer) |

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