0001204459-12-000186.txt : 20120402 0001204459-12-000186.hdr.sgml : 20120402 20120201094736 ACCESSION NUMBER: 0001204459-12-000186 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: China SHESAYS Medical Cosmetology Inc. CENTRAL INDEX KEY: 0001401371 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-GENERAL MEDICAL & SURGICAL HOSPITALS, NEC [8062] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NEW NO. 83, XINNAN ROAD, WUHOU DISTRICT STREET 2: CHENGDU CITY: SICHUAN PROVINCE STATE: F4 ZIP: 610041 BUSINESS PHONE: 86-028-85482277 MAIL ADDRESS: STREET 1: NEW NO. 83, XINNAN ROAD, WUHOU DISTRICT STREET 2: CHENGDU CITY: SICHUAN PROVINCE STATE: F4 ZIP: 610041 FORMER COMPANY: FORMER CONFORMED NAME: SN Strategies Corp. DATE OF NAME CHANGE: 20070530 CORRESP 1 filename1.htm China SHESAYS Medical Cosmetology Inc.: Correspondence - Filed by newsfilecorp.com

CHINA SHESAYS MEDICAL COSMETOLOGY INC.
SICHUAN SHESAYS COSMETOLOGY HOSPITAL CO., LTD.
NEW NO. 83, XINNAN ROAD, WUHOU DISTRICT, CHENGDU
SICHUAN PROVINCE, CHINA

February 1, 2012

VIA EDGAR AND EMAIL

Mr. Jeffrey Riedler
Assistant Director
Division of Corporation Finance
US Securities and Exchange Commission
100 F Street, NE
Mail Stop 3720
Washington, DC 20549-6010

  Re: China SHESAYS Medical Cosmetology Inc.
    Registration Statement on Form S-1  
    File No. 333-171574

REQUEST FOR ACCELERATION OF EFFECTIVENESS

  Requested Date:  February 3, 2012
  Requested Time:  4:30 PM Eastern Time

Dear Mr. Riedler:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, China SHESAYS Medical Cosmetology Inc. (the “Company”, “we”, or “us”) hereby requests that the above-referenced Registration Statement on Form S-1, as amended (File No. 333-171574) (the “Registration Statement”), be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

In connection with the acceleration request, the Company hereby acknowledges that:

  • should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (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;

  • 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

  • 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.

Please direct any questions or comments regarding this acceleration request to our outside counsel, Jiannan Zhang, Ph.D., Cadwalader, Wickersham & Taft LLP 2301 China Central Place, Tower 2 No. 79 Jianguo Road, Beijing 100025, China, +86 (10) 6599-7270 (Direct Phone), +86 (10) 6599-7300 (Main Fax), Jiannan.zhang@cwt.com.

  Sincerely,
   
   /s/ Yixiang Zhang            
  Yixiang Zhang
  Chief Executive Officer