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                             October 13, 2023

       Mengmeng Li
       Chief Financial Officer
       JinkoSolar Holding Co., Ltd.
       1 Yingbin Road
       Shangrao Economic Development Zone
       Jiangxi Province, 334100
       The People   s Republic of China

                                                        Re: JinkoSolar Holding 
Co., Ltd.
                                                            Form 20-F for the 
Fiscal Year Ended December 31, 2022
                                                            Response dated 
August 31, 2023
                                                            File No. 001-34615

       Dear Mengmeng Li:

              We have reviewed your August 31, 2023 response to our comment 
letter and have the
       following comment.

              Please respond to this letter within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond.

               After reviewing your response to this letter, we may have 
additional comments. Unless
       we note otherwise, any references to prior comments are to comments in 
our August 4, 2023
       letter.

       Form 20-F for the Fiscal Year Ended December 31, 2022

       Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent 
Inspections, page 159

   1.                                                   We note from your 
response to prior comment 2 that you "reviewed the bios" of each of
                                                        your directors before 
determining that none of them are officials of the Chinese
                                                        Communist Party. We 
also note from the information about Mr. Yingqiu Liu on page 120
                                                        of your Form 20-F that 
he appears to be currently or formerly employed by, a member of,
                                                        or otherwise affiliated 
with several organizations and committees that are controlled by or
                                                        otherwise affiliated 
with the Chinese Communist Party. Please tell us more about how you
                                                        considered Mr. Liu's 
biography by addressing the following:
                                                            Tell us more about 
each organization or committee identified in Mr. Liu's biography
                                                             on page 120 of 
your Form 20-F, including whether and how it is affiliated with the
                                                             Chinese Communist 
Party.
 Mengmeng Li
JinkoSolar Holding Co., Ltd.
October 13, 2023
Page 2
             Tell us how you considered whether Mr. Liu has any current or 
prior memberships
           on, or affiliations with, committees of the Chinese Communist Party 
that are not
           addressed in his biography on page 120 of your Form 20-F.
             Tell us whether Mr. Liu is a member of the Chinese Communist 
Party.
             Tell us how you considered the above factors when reaching the 
conclusion that Mr.
           Liu is not an official of the Chinese Communist Party.

       Please contact Jennifer Thompson at 202-551-3737 with any questions.



                                                          Sincerely,
FirstName LastNameMengmeng Li
                                                          Division of 
Corporation Finance
Comapany NameJinkoSolar Holding Co., Ltd.
                                                          Disclosure Review 
Program
October 13, 2023 Page 2
cc:       Shuang Zhao
FirstName LastName