0001019056-12-000115.txt : 20120313 0001019056-12-000115.hdr.sgml : 20120313 20120203151639 ACCESSION NUMBER: 0001019056-12-000115 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ANHUI TAIYANG POULTRY CO INC CENTRAL INDEX KEY: 0001394120 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE PRODUCTION - LIVESTOCK & ANIMAL SPECIALTIES [0200] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NO. 88, EASTERN OUTER RING ROAD CITY: NINGGUO CITY STATE: F4 ZIP: 242300 BUSINESS PHONE: 86 0563-430-9999 MAIL ADDRESS: STREET 1: NO. 88, EASTERN OUTER RING ROAD CITY: NINGGUO CITY STATE: F4 ZIP: 242300 FORMER COMPANY: FORMER CONFORMED NAME: ANHUI TAIYANG POULTY CO INC DATE OF NAME CHANGE: 20110120 FORMER COMPANY: FORMER CONFORMED NAME: PARKVIEW GROUP INC DATE OF NAME CHANGE: 20070322 CORRESP 1 filename1.htm Unassociated Document
ANHUI TAIYANG POULTRY CO., INC.
No. 88, Eastern Outer Ring Road
Ningguo City, Anhui Province, 242300
People’s Republic of China

February 3, 2012

VIA FACSIMILE AND EDGAR

United States Securities
and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
 
Attention:  Tonya Bryan, Esq.
 
 
Re:
Anhui Taiyang Poultry Co., Inc.
   
Registration Statement on Form S-1
   
File No. 333-173700

Ladies and Gentlemen:
 
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Anhui Taiyang Poultry Co., Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00p.m., Eastern Standard Time, on Tuesday, February 7, 2012, or as soon thereafter as possible.  The Company acknowledges that: 1) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; 2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and 3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
 
ANHUI TAIYANG POULTRY CO., INC.
     
 
By:
/s/ DAVID DODGE
 
Name:
David Dodge
 
Title:
Chief Financial Officer