corresp.htm
August 4, 2010
VIA EDGAR
Mr. Joe Cascarano
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street N.E.
Washington, D.C. 20549-7010
Re: DK Sinopharma/Virtual Closet, Inc.
Item 4.01 Form 8-K
Filed May 10, 2010
File No. 333-156302
Dear Mr. Cascarano:
On behalf of DK Sinopharma, Inc. (the “Company”), we are responding to Staff’s written comments addressed to us with respect to the Company’s filing of Form 8-K Item 4.01 on May 10, 2010. Each comment is followed by the Company’s response.
Form 8-K
Item 4.01
1. Please amend your Form 8-K to include and file as an exhibit the required letter from your former auditor, Chang G. Park.
Response:
We have made repeated requests of Chang G. Park, CPA, Ph.D. to furnish a letter addressed to the SEC responding to the disclosures made in our Form 8-K. However, to date, Chang G. Park, CPA, Ph.D. has not responded to our requests. We will file an amendment to our Form 8-K to file as an exhibit a copy of the requested letter upon our receipt.
In connection with the Company’s response to the above comment, the Company hereby acknowledges that:
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the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
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Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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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.
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Should you have any further questions, please do not hesitate to contact the undersigned at 212-930-9700.
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Very truly yours, |
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By:
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/s/ Jessica S. Yuan |
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Jessica S. Yuan, Esq. |
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61 Broadway New York, New York 10006 212-930-9700 212-930-9725 Fax
www.srff.com