-----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, Id3Rpd0crRqsrxdopW/3d9hgNe8iDXewNdmLVxTwo9V4At2LUwb1kTTAYaPBCyN/ J4Eye9aM7s7AwkVDY8XQVA== 0001144204-09-065271.txt : 20101029 0001144204-09-065271.hdr.sgml : 20101029 20091218084144 ACCESSION NUMBER: 0001144204-09-065271 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091218 FILER: COMPANY DATA: COMPANY CONFORMED NAME: China Water Group, Inc. CENTRAL INDEX KEY: 0001083459 STANDARD INDUSTRIAL CLASSIFICATION: SANITARY SERVICES [4950] IRS NUMBER: 880409151 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SUITE 7A01, BAICHENG BUILDING STREET 2: 584 YINGBIN ROAD, DASHI, PANYU DISTRICT CITY: GUANGZHOU, GUANGDONG STATE: F4 ZIP: 511430 BUSINESS PHONE: 86-20-3993 4199 MAIL ADDRESS: STREET 1: SUITE 7A01, BAICHENG BUILDING STREET 2: 584 YINGBIN ROAD, DASHI, PANYU DISTRICT CITY: GUANGZHOU, GUANGDONG STATE: F4 ZIP: 511430 FORMER COMPANY: FORMER CONFORMED NAME: China Evergreen Environmental CORP DATE OF NAME CHANGE: 20041223 FORMER COMPANY: FORMER CONFORMED NAME: DISCOVERY INVESTMENTS INC DATE OF NAME CHANGE: 19990407 CORRESP 1 filename1.htm Unassociated Document
{Letterhead}

December 17, 2009

Securities and Exchange Commission
Washington D.C. 20549

Ladies and Gentlemen:

In connection with the filing of Amendment Number 1 to our Form 10-K for the year ended December 31, 2008, we hereby acknowledge that:

1.
China Water Group, Inc. (the “Company) is responsible for the adequacy and accuracy of the disclosures in its filings with the Securities and Exchange Commission (the “Commission”);

2.
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and

3.
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We understand that the Division of Enforcement has access to all information we provide to the staff of the Division of Corporation Finance in your review of our filings or in response to your comments on our filings.

Very truly yours,
China Water Group, Inc.

 
By:
Wenge Fang, President
 
 
 
 
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