KIWA BIO-TECH PRODUCTS GROUP CORPORATION
                        17700 CASTLETON STREET, SUITE 589
                       CITY OF INDUSTRY, CALIFORNIA 91748

                                December 9, 2004

VIA EDGAR AND FACSIMILE
-----------------------

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-1004
Attention:     Song Brandon

         Re:      Kiwa Bio-Tech Products Group Corporation
                  REGISTRATION STATEMENT ON FORM SB-2 (FILE NO. 333-117868)

Ladies and Gentlemen:

         We  respectfully  request  acceleration  of the  effective  date of the
Registration  Statement on Form SB-2 (File No.  333-117868)  (the  "Registration
Statement")  relating  to the offer and  resale  of up to  45,277,605  shares of
Common  Stock,  par value  $0.001 per share,  of Kiwa  Bio-Tech  Products  Group
Corporation  (the "Company"),  so that the  Registration  Statement shall become
effective  at 4:00 p.m.  Eastern  Time on Tuesday,  December 14, 2004 or as soon
thereafter as possible.

         The Company acknowledges that:

                  o        should the Commission or the Staff,  acting  pursuant
                           to  delegated  authority,  declare  the  Registration
                           Statement  effective,   it  does  not  foreclose  the
                           Commission from taking any action with respect to the
                           Registration Statement;

                  o        the action of the  Commission  or the  Staff,  acting
                           pursuant to delegated  authority,  in  declaring  the
                           Registration  Statement  effective,  does not relieve
                           the  Company  from  its full  responsibility  for the
                           adequacy  and  accuracy  of  the  disclosure  in  the
                           Registration Statement; and

                  o        the  Company may not assert this action as defense in
                           any  proceeding  initiated by the  Commission  or any
                           person  under  the  federal  securities  laws  of the
                           United States.

                                Very truly yours,

                                KIWA BIO-TECH PRODUCTS GROUP CORPORATION

                                By:      /S/ WEI LI
                                         -----------------------
                                         Wei Li
                                         Chief Executive Officer

cc:      V. Joseph Stubbs, Esq.