-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, StQTqWdYmQ7cYRxH/afbLda5h/V8EHWK02C+mWVmLXJ5TxJKMZ4cP8w5N9lfDMTt J+KrBEnP0XgcenCrR+djVA== 0001282826-06-000148.txt : 20070131 0001282826-06-000148.hdr.sgml : 20070131 20061107124423 ACCESSION NUMBER: 0001282826-06-000148 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Linkwell CORP CENTRAL INDEX KEY: 0001042463 STANDARD INDUSTRIAL CLASSIFICATION: SPECIALTY CLEANING, POLISHING AND SANITATION PREPARATIONS [2842] IRS NUMBER: 651053546 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NO. 476 HUTAI BRANCH ROAD STREET 2: BAOSHAN DISTRICT CITY: SHANGHAI STATE: F4 ZIP: 200436 BUSINESS PHONE: (86) 21-56689332 MAIL ADDRESS: STREET 1: NO. 476 HUTAI BRANCH ROAD STREET 2: BAOSHAN DISTRICT CITY: SHANGHAI STATE: F4 ZIP: 200436 FORMER COMPANY: FORMER CONFORMED NAME: KIRSHNER ENTERTAINMENT & TECHNOLOGIES INC DATE OF NAME CHANGE: 20030818 FORMER COMPANY: FORMER CONFORMED NAME: HBOA HOLDINGS INC DATE OF NAME CHANGE: 20001116 FORMER COMPANY: FORMER CONFORMED NAME: MIZAR ENERGY CO DATE OF NAME CHANGE: 19980923 CORRESP 1 filename1.htm

LINKWELL CORPORATION

No. 476 Hutai Branch Road

Baoshan District

Shanghai, China 200436

 

telephone (86) 21-56689332

 

'CORRESP'

 

 

November 7, 2006

 

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:

Pamela A. Long, Assistant Director

 

Jennifer Thompson

 

 

Anne McConnell

 

 

Brigitte Lippmann

 

 

Chris Edwards

 

 

 

Re:

Linkwell Corporation (the "Company")

 

 

Registration Statement on Form SB-2

 

File No. 333-131666

 

 

Ladies and Gentlemen:

 

The undersigned registrant hereby requests acceleration of the effective date of the above-captioned Registration Statement to Wednesday, November 8, 2006 at 4 p.m., Eastern Standard time, or as soon thereafter as is practicable.

 

The undersigned registrant acknowledges that:

 

 

•

Should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

 

•

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

 

•

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

 

The undersigned also acknowledges to the Staff its awareness of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934, as amended.

 

 

Very truly yours,

 

 

/s/ Xue Lian Bian

 

Xue Lian Bian

 

 

President

 

 

 

 

 

 

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