-----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, JcWJDm+zxmewpFWW4B37F1T29CdcuHk+RjkvizH2DfyF8tltAswG2n4fZNPW941o n1EsQomMhZNuaMNTln+Cgw== 0001144204-10-033362.txt : 20101029 0001144204-10-033362.hdr.sgml : 20101029 20100614165351 ACCESSION NUMBER: 0001144204-10-033362 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100614 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
 
June 14, 2010
 
United States Securities and Exchange Commission
 
Washington, D.C. 20549
 
Attn.:   John Reynolds, Assistant Director
 

 
Re: 
China Water Group, Inc.  (the “Company”)
 
Form 10-K A/1 for the Fiscal Year Ended December 31, 2008
 
File No. 0-26175
 
Ladies and Gentlemen:
 
The Company has reviewed your letters dated June 3, 2010 and April 27, 2010.  In connection with the preparation of a response to the April 27, 2010 letter, a conference call was held among the Staff, the Company’s auditor and the Company’s attorney.   As a result of that call it was determined that an amendment to the Company’s Form 8-K for December 31, 2007 needs to be filed and in connection therewith the Company must obtain an audit of the financial results of Guangzhou Xinchen Water Co, Ltd. (“GXWC”) for the two years ended December 31, 2007.  The Company has directed its auditors to initiate that audit and personnel from the audit firm are travelling to GXWC to initiate the audit.  The results of the audit of GXWC will determine effect the financial statements for December 31, 2008 and all subsequent periods, the Company believes that no further amendment to its form 10-K for the year ended December 31, 2008 or subsequent periodic filings should be made until such audit is completed and the December 31, 2007 Form 8-K is amended.  We will advise you as soon as is practicable when we will be able to amend the December 31, 2007 Form 8-K to include financial results of GXWC and related pro-forma information, but we anticipate that this process will consume another month.
 
Please feel free to contact me at 914-674-4373 if you require any further information with respect to the foregoing.
 

 
Very truly yours,
 
/s/ Frank J. Hariton
 
Frank J. Hariton
 
 
 
 
 
 
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