0001204459-11-001978.txt : 20120827 0001204459-11-001978.hdr.sgml : 20120827 20110721132354 ACCESSION NUMBER: 0001204459-11-001978 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110721 FILER: COMPANY DATA: COMPANY CONFORMED NAME: China Forestry Industry Group, Inc. CENTRAL INDEX KEY: 0001373683 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ADVERTISING [7310] IRS NUMBER: 205408832 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: JUN YUE HUA TING, BUILDING A STREET 2: 3RD FLOOR, UNIT -1, 58 XIN HUA ROAD CITY: GUIYANG, GUIZHOU PROVINCE STATE: F4 ZIP: 550002 BUSINESS PHONE: 86 851-552-0951 MAIL ADDRESS: STREET 1: JUN YUE HUA TING, BUILDING A STREET 2: 3RD FLOOR, UNIT -1, 58 XIN HUA ROAD CITY: GUIYANG, GUIZHOU PROVINCE STATE: F4 ZIP: 550002 FORMER COMPANY: FORMER CONFORMED NAME: China Forestry Industry Group, Inc. DATE OF NAME CHANGE: 20110113 FORMER COMPANY: FORMER CONFORMED NAME: PHOENIX ENERGY RESOURCE CORP DATE OF NAME CHANGE: 20080812 FORMER COMPANY: FORMER CONFORMED NAME: EXOTACAR, INC. DATE OF NAME CHANGE: 20060823 CORRESP 1 filename1.htm China Forestry Industry Group, Inc. - Correspondence - Filed by newsfilecorp.com

Qixiang Sun, Esq.
tel 202.663.8349
qixiang.sun@pillsburylaw.com

July 21, 2011

VIA EDGAR

Ms. Kate Beukenkamp
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

  Re: China Forestry Industry Group, Inc.
    Form 8-K/A
    Filed June 9, 2011
    File No. 000-52843
     
    China Forestry Industry Group, Inc.
    Form 10-K for Fiscal Year Ended December 31, 2010
    Form 10-Q for Fiscal Quarter Ended March 31, 2011
    File No. 000-52843

Dear Ms. Beukenkamp:

Reference is made to the two letters, each dated June 23, 2011, setting forth the comments (the "Comment Letters") of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the "Staff") regarding the above-referenced Amendment to Form 8-K of China Forestry Industry Group, Inc. (the "Company") filed with the Securities and Exchange Commission on June 9, 2011, the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2010 and the Company’s quarterly report on Form 10-Q for the period ended March 31, 2011. Each letter requests the Company to respond within ten business days from the date of such letter.

On July 13, 2011, the Company requested for an extension to file its responses by July 21, 2011. However, due to the fact that it has not completed the process of preparing and integrating the information requested by the Staff, the Company is unable to respond within the prescribed time period. As a result, I am hereby requesting, on behalf of the Company, an extension for filing its responses to the Comment Letters. The Company will use diligent efforts to provide its responses to the Staff by the close of business on August 4, 2011.

Should you have any questions regarding this letter, please do not hesitate to contact me at (202) 663-8349.

Sincerely,

/s/ Qixiang Sun         
Qixiang Sun

www.pillsburylaw.com


GRAPHIC 2 pillsburylogo.jpg begin 644 pillsburylogo.jpg M_]C_X``02D9)1@`!`0```0`!``#_VP!#`!`+#`X,"A`.#0X2$1`3&"@:&!86 M&#$C)1TH.C,]/#DS.#=`2%Q.0$17137!D>%QE9V/_ MVP!#`1$2$A@5&"\:&B]C0CA"8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C M8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V/_P``1"`!U`=<#`2(``A$!`Q$!_\0` M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4% M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D* M%A<8&1HE)B7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#T"BBDH`6B MDS1F@!:*JO?1)?):%7\QQD$`8[_X41WT4EZ]H%?S$&22!CM_C4<\=KEG4"E)J*;8XIR:2+-%8WMG8^=.D8D,F`!R,8IVJ7\ME;PR1JA+G!W?2DZT4FWT& MJ4FTEU-2BBBM3(****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHH MH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@ M`HHHH`****`"LWQ"=NBW!_W?_0A6E63XH.WP_='_`'?_`$,5%36#]#2E_$CZ MHHZ\^W0[,^I7_P!!-/UQMM[I8]6'\UJKXE;'AVP/J4_]`-/\1-MU#1QZO_5: MPDM7\CIAM'YEBZ?'BRU7_IG_`$:BS;/BRZ7T3^BU#>MCQM9KZQ?T:DL6SXUO M5_Z9G^2T6][YB?P_]N_J2:"XD31W``?#'@Y[54U M"SL]6DFDL)U2]@/SLN??@^_'6GZ+J,FH:#.\V3)$&0L?XOESG]:<(\KMZDU& MY+F7E="6#9\*3-_L2?UJ.9_^*0C;Z?\`H=-TUO\`BBYS_P!,Y?ZU%7W?D:?;_`.WBYK3[?#\#?[G\J=K3;;G2QZR?U6J^OMCPO;'_`*Y_ MRIWB%L7FC^\W]5JIQT?R)I[KUE^19\4-LTQ3_P!-1_(U7\3OMT^U/JW]*?XQ M;;I"'_ILO\C57Q@^W3+,_P"U_P"RTJD;\WR'1^QZLZFBBBNHX@HHHH`****` M"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`* M***`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`*QO%QV^&KL_[G M_H:ULUB>,O\`D6+S_@'_`*&M*6S-*7\2/JC"\27UM-X;TY()XY)/ERJMDC"D M'(^M6_%#;=3T,>L@_P#0DK0TS0=,\BUN_L0[/E5@2,#GBK?B9L7VACU MF_JE:"^&='56`L4^;KDD_P!:NW.GVMT\#SQ!V@;=&23\IX_P%#BV"JQ35O/\ M3'\<$KHB$=IUS^1K,\8:A:W&EV2V]Q'*V=Q"-D@8[^E=? M<5O-K$$L.V2PNFE610;9H@74CY@W7;@8SG/;UXJN]UHCQPQ_V>DMO+'"Q86Z MF-%;/E[L].I[<9[4`4['6KR:[GG2>WEMFGMD\LAMV)$3E.>`"2>0C50U>>]:\N-+M;F5;F1_M,)5L%8Q&<#Z&1,'V:M*X>+ M3M2>X*7-Y=W282*-%)6-#R!T&`7SR<\TZ'5-+FN]VZ..X6W#EI5V.D9;&#GD M?,.1]/44`8XUNXDE?4;8B2&:"1K='9MN%,*\@<9W,_.,\?6F:GJFJQSW,#7$ M*FWM[KM`%W3 M[RXD^V173PO);D?O(%.T@J&^[DG(SZ\C'K7-SWEW9:2TTEW<&>>U=DFCN/-B ME8+G@#-EUF_A::U=K=KJ*<1[D@=@R^4')";NV<9+`= M_:J.*V>ZAA4.L4\A7/RPL`I;D]?,X^F/K6_J<&G)9SW-[90S1)^^DW0 MJY.!C=@]2!^E59;C1TNKBRDLX@+:U+L3"NSRA@E1]/E)'3D4`0:Q/=/IVD[U MG66XG0316LGEL8+99+F"":`+$[$>86RN`?F.%S_".N?6M42Z1:R22NMG;&&0+YK[%R=@P M0?\`=8#G!Q[$9+C^PQLM[G^SAOC0)')L^9`?E`![9Z=J`,H:_J,E@UQ&EJIA MMYIY0Z-\_ENRX`#<9"YSDX]ZV;N5UU6PC5R$?S-R@\'"\57MKO0I+.!XVLHX MKM66-&V)Y@)Y7'?D\CU-6+C^RM0G%IE`#-.FDDU358 MW\$*6')QC`4]Z?#J]E%:!(;:6.2-_)6S6(+(& MV[MH7I]WG.<8[T`:U%5[*\2]A,BQR1E6*O'*NUD8=C_];BJ\VKPPWOV=H;@@ M.L;3"/\`=J[8VJ3[[AR!CGDB@#0HK)3Q!9LCN4G50N^,LG^O7(4%.>/!F#,%!49]6`P<$9&:/;C=NYQ MW'0G.>,T`:M%4I]3@B@@EC62X^T#,2PKDN,9SSCC'K4?]L0&6-$AN'WA"S+$ M<1[_`+N[N#^''?%`&C15&UU2&YO&MEBGC;#,C2)M$@4@,1]"1UQ^51R:W:Q7 MKV\@E54?RVF*_NP^S>5SG.=O/3'O0!I45DIX@MFB9C;W2R#84A:/#R!R0I49 M[[3UQC'.*23Q#:1PK+Y5PP"NTH6/)A5"58OZ8((XST-`&O14*)2ZB=X\1LR`E@#UX"MR1@X." M::NNPLA`M+OS]P`M_+'F,""0>N`"%/)(Z8Z\4`:M%41JML=-2^7>T;D*JA3O M+%MNW'KGBH7UN%(HV^RW9E8,S0"++H%(#$C/09'3.>V:`-2BJ!U:`7R6ICF& M]@BRE,(6V[MN?7`],?C276L6]I>"VD25B-F^15RL>]MJ;N<\GT!]Z`-"BLHZ M_:*9-Z3JB!RKE/EEVG:0GJG7ZV+1/;V]=%10!F:O8RWC MPM'#;7"1[LQSL4P3C#*X!*D<_7-9C^'[YQ^\E@D+QQ(S.[$KLG,F,D$L-IVY M)S\HSUXZ:B@#G)/#LSZO+/Y@\F28S!O.DW*2FW`0?+G_`&L].,5#8^&[JU,3 MMY#/"80H,\CAE0G/WA\O7A0#CGGFNIHH`H7D,^H:7+"42*5VP`6)&`_!SCN! MGIWK.F\/2-?W1CE1;.:UEC1.0T4CLK$CCIE=WL2:Z"B@#G8]`N=]@\LL)97> M2\"YQ(QD$HV_1QCGL36MJRL]@ZJI8[DX`S_$*N44`,EC66)XY!N1U*L/4&N: M7PY>FQMDEGADN?//VISG$D)4(RCCJ51..!D5U%%`'+2^']1FN9GF-I)&1><J-^!_"LW[%=64]IIWDK.7:S:1]CG9 MY6T-M.W;MPN>2#RW'(KLJ*`.67P_?IIOV-19MYEF+.1W9OD`9OG4;>20V<<< M@A;T[54.F7_VG^T=UN+SS=WE;CY939MV[L9SWSCVQ6Y10!6L MEO`CM>M$9'?*I%DK&N`,9(!;H3G`ZU1N+34+C5TEECMI;*)E,2&=E*GNY78= MS#L,@#Z\C7HH`YQ=%U`V\$;M;`V,*Q6Q#L?,VR1N"_R_+_JE'&>IJ2?2]0G@ MN!+'92?:Y&>6%W;:AVHJ%6VY)`3/0@HH`J:9;M:V,<+0QPE<_*DAD'7.2Q`))ZDD=32::K*EQN4C-Q(1D=1FKE% M`'/:AH=U;XY5F$[$$HX8(%V#:G7N3W. M:=)IFJE74"U,=U,TUU$)V3=D!0@;83MPHSP"?8=>AHH`Q=1TJ2^-K*]G92-; M@H+>20F-E95SSM[,O'!X&>">*$?AB>$IC[/)(WE,UR[-YD)3`.S@Y!"@=1[Y MZ5U-%`&/%8WZZFU[(+7>D;J&1V4SY/R!QC"@>OS=>W0T[WPY+>:A<2/Y`69F MS:Z2B@#G#H^HRSQ7TPM!=VXA6.-9&V,$WAB6VY&1 M(<<'&!UJ-M`OUBN1$UL9+^*6.Y+.P$>]V8%/E^;&]ASC.!TKIZ*`*MY'MTR> M-`3B%E`ZD_+4MN/]%B5A_``0?I4M%`'(MX;U,6EM;)):[([>*-R'*_,C%CG" MY8=,9(QSQZZNGZ5<6NLW%_)Y!%SNW(I/[KD8V@^\<$5U5%`&(=+O6N[0R20NMJ4*W6X MB;`4!E(Q@[B.3GOT[U%?Z-=7NHI=LEJ'Q%B0NQ:V*MEMG&&S[[??(XKH**`. M;GT*^G@6W9[<1VI=[9MS9=MX9=XQP!C!QG/MTJS_`&5=3PW7VGR%:\N8Y)HT M8LHC4*"H)`SD+SP.IK;HH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`" MBBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`** M**`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHH ,H`****`"BBB@#__9 ` end