0001144204-12-004539.txt : 20121009 0001144204-12-004539.hdr.sgml : 20121008 20120130060603 ACCESSION NUMBER: 0001144204-12-004539 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120130 FILER: COMPANY DATA: COMPANY CONFORMED NAME: China Dredging Group Co., Ltd. CENTRAL INDEX KEY: 0001447976 STANDARD INDUSTRIAL CLASSIFICATION: HEAVY CONSTRUCTION OTHER THAN BUILDING CONST - CONTRACTORS [1600] IRS NUMBER: 000000000 STATE OF INCORPORATION: D8 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 17 STATE STREET STREET 2: SUITE 1600 CITY: NEW YORK CITY STATE: NY ZIP: 10004 BUSINESS PHONE: 646-465-9090 MAIL ADDRESS: STREET 1: 17 STATE STREET STREET 2: SUITE 1600 CITY: NEW YORK CITY STATE: NY ZIP: 10004 FORMER COMPANY: FORMER CONFORMED NAME: CHARDAN ACQUISITION CORP DATE OF NAME CHANGE: 20081015 CORRESP 1 filename1.htm

 

 

January 30, 2012

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington D.C. 20549-3561

Attention: Pamela A. Long

 

Re: Acceleration Request of China Dredging Group Co., Ltd.
  Registration Statement on Form F-1 (File No. 333-178362)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, China Dredging Group Co., Ltd. (the “Company”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement, to 4:00 p.m., Eastern Time, on Tuesday, January 31, 2012, or as soon thereafter as practicable. The Company also hereby requests a copy of the written order verifying the effective date.

 

The Company hereby acknowledges that:

  ·  should 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.

Thank you for your assistance. If you should have any questions, please contact Andrew Ledbetter of DLA Piper LLP (US), counsel to the Company, at (206) 839-4845 or andrew.ledbetter@dlapiper.com.

 

  Very truly yours,
     
  China Dredging Group Co., Ltd.
     
     
  By: /s/ Alfred Ho             
    Alfred Ho
    Chief Financial Officer