Kingtone Wirelessinfo Solution Holding Ltd

3rd Floor, Borough A, Block A. No.181

South Taibai Road, Xi’an, Shaanxi Province

People’s Republic of China 710065

Tel: (86) 29-88266368

   May 13, 2010

VIA EDGAR

Ms. Maryse Mills-Apenteng

Special Counsel

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: Kingtone Wirelessinfo Solution Holding Ltd Amendment No. 4 to Registration Statement on Form F-1 Filed May 12, 2010 File No. 333-166056

Dear Ms. Mills-Apenteng:

Kingtone Wirelessinfo Solution Holding Ltd (the “Company”) hereby requests an acceleration of the effective date of the above-captioned registration statement on Form F-1 to 5:00 P.M., Eastern Time on May 13, 2010, or as soon as possible thereafter.

We acknowledge that a declaration by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, that the filing is effective does not foreclose the Commission from taking any action with respect to the registration statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the registration statement.  We understand that we may not assert staff comments to the registration statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

In making this request for acceleration, we are aware of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the above registration statement.

May 13, 2010

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Thank you for your consideration of this request. Should you have any questions or require additional information, please contact the undersigned or our counsel, Elizabeth F. Chen, Esq., of Pryor Cashman LLP at (212) 326-0199.

Sincerely

/s/ Peng Zhang

Peng Zhang

Chief Executive Officer