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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 RDcK/dhLZ9DKvhRZBBx/Z+XAdf8RBG2FlSx/9fD/vykvIfivY3WPfOufXno3JArD
 ltAeF0pepgBHQaMIPQpjng==

<SEC-DOCUMENT>9999999995-09-000421.txt : 20090218
<SEC-HEADER>9999999995-09-000421.hdr.sgml : 20090218
<ACCEPTANCE-DATETIME>20090218002459
ACCESSION NUMBER:		9999999995-09-000421
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090217
DATE AS OF CHANGE:		20090218
EFFECTIVENESS DATE:		20090217

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			China Opportunity Acquisition Corp.
		CENTRAL INDEX KEY:			0001374061
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				205331360
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-155312
		FILM NUMBER:		09617168

	BUSINESS ADDRESS:	
		STREET 1:		354 EAST 50TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		201-930-9898

	MAIL ADDRESS:	
		STREET 1:		354 EAST 50TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Golden Green Enterprises Ltd.
		CENTRAL INDEX KEY:			0001449801
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-155312-01
		FILM NUMBER:		09617170

	BUSINESS ADDRESS:	
		STREET 1:		NO. 69 HUALIBEI STREET
		STREET 2:		LONGHAI MIDDLE ROAD
		CITY:			HENAN
		STATE:			F4
		ZIP:			XXXXXX
		BUSINESS PHONE:		86-0371-6897-0951

	MAIL ADDRESS:	
		STREET 1:		NO. 69 HUALIBEI STREET
		STREET 2:		LONGHAI MIDDLE ROAD
		CITY:			HENAN
		STATE:			F4
		ZIP:			XXXXXX
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2009-02-17</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>14:00:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0001374061</cik>
            <entityName>China Opportunity Acquisition Corp.</entityName>
            <fileNumber>333-155312</fileNumber>
        </filer>
        <filer>
            <cik>0001449801</cik>
            <entityName>Golden Green Enterprises Ltd.</entityName>
            <fileNumber>333-155312-01</fileNumber>
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