-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TnFZfcuCvASr6IW7nuvoui9syPetGyYfqGB9KlYCkhMjIrHRp/sH0z57FjaIGfQY 1samqEQ9xZnu7hOkwcwyag== 0001144204-11-002061.txt : 20110228 0001144204-11-002061.hdr.sgml : 20110228 20110113125725 ACCESSION NUMBER: 0001144204-11-002061 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHINA ELECTRIC MOTOR, INC. CENTRAL INDEX KEY: 0001421526 STANDARD INDUSTRIAL CLASSIFICATION: MOTORS & GENERATORS [3621] IRS NUMBER: 261357787 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SUNNA MOTOR INDUSTRY PARK, JIAN'AN STREET 2: FUYONG HI-TECH PARK, BAOAN DISTRICT CITY: SHENZHEN GUANGDONG STATE: F4 ZIP: 00000 BUSINESS PHONE: 86-0755-8149969 MAIL ADDRESS: STREET 1: SUNNA MOTOR INDUSTRY PARK, JIAN'AN STREET 2: FUYONG HI-TECH PARK, BAOAN DISTRICT CITY: SHENZHEN GUANGDONG STATE: F4 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: SRKP 21 Inc DATE OF NAME CHANGE: 20071218 CORRESP 1 filename1.htm Unassociated Document
 
CHINA ELECTRIC MOTOR, INC.
Sunna Motor Industry Park, Jian’an
Fuyong Hi-Tech Park
Baoan District
Shenzhen, Guangdong, 518103
People’s Republic of China


January 13, 2011

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

Re:
China Electric Motor, Inc. (the “Company”)
Registration Statement on Form S-3 (File No. 333-170960)

Ladies and Gentlemen:

In connection with the above-captioned registration statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the effective date of the above-mentioned registration statement be accelerated to 4:00 p.m. (New York time) on Friday, January 14, 2011, or as soon thereafter as practicable.

The Company hereby acknowledges that:

·       
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;

·       
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 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.

[signature page follows]
 
 
Very truly yours,


CHINA ELECTRIC MOTOR, INC.



By:      /s/ Yue Wang        
Yue Wang
Chief Executive Officer
 
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