United States securities and exchange commission logo November 3, 2022 Mengmeng (Pan) Li Chief Financial Officer JinkoSolar Holding Co., Ltd. 1 Jingke Road Shangrao Economic Development Zone Jiangxi Province , 334100 People s Republic of China Re: JinkoSolar Holding Co., Ltd. Form 20-F for the Year Ended December 31, 2021 Filed April 28, 2022 File No. 001-34615 Dear Mengmeng (Pan) Li: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing