RONGFU AQUACULTURE, INC.

Dongdu Room 321

No. 475 Huanshidong Road

Guangzhou City, PRC 510075

 April 11, 2011

BY EDGAR

Ms. Jamie Kessel

Chief Accountant’s Office

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:  Rongfu Aquaculture, Inc.

Item 4.01 of Form 8-K

Filed March 28, 2011

Item 4.02 of Form 8-K/A-2

Filed March 28, 2011

File No. 333-166758

Dear Ms. Kessel:

Reference is made to your comment letter, March 30, 2011, 2011 to our client, Rongfu Aquaculture, Inc. (the “Company”), relating to the Current Report on Form 8-K filed on March 28, 2011 (the “Comment Letter”). Pursuant to your request the Company acknowledges that:

·      the Company is responsible for the adequacy and accuracy of the disclosure in all of its filings;

·      staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filings; and

·      the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

/s/ Kelvin Chan

Kelvin Chan