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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-040596.txt : 20060823
<SEC-HEADER>0000000000-05-040596.hdr.sgml : 20060823
<ACCEPTANCE-DATETIME>20050805172020
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-040596
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050805

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINAWE COM INC
		CENTRAL INDEX KEY:			0001043222
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812]
		IRS NUMBER:				954627285
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		HARTMAN & CRAVEN LLP
		STREET 2:		460 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		2136507556

	MAIL ADDRESS:	
		STREET 1:		HARTMAN & CRAVEN LLP
		STREET 2:		460 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-1987

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEO MODERN ENTERTAINMENT CORP
		DATE OF NAME CHANGE:	20000125
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

							August 5, 2005

By U.S. Mail

Mr. Man Keung Wai, Chief Executive Officer
CHINAWE.COM, INC.
Room 7, 13/F, Block A
Fuk Keung Industrial Building
66-68 Tong Mi Road
Kowloon, Hong Kong

	Re:	Chinawe.com, Inc.
Report on Form 10-KSB (fiscal year ended December 31, 2004)
		File No. 0-29169

Dear Mr. Wai:

	We have completed our review of your Form 10-KSB and have no
further comments at this time.

      Sincerely,


								David R. Humphrey
								Accounting Branch Chief

c/o:	Mr. Joel I. Frank, Esq.
	Hartman & Craven LLP
	via Facsimile (212) 688 - 2870

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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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