0001002334-11-000034.txt : 20110801 0001002334-11-000034.hdr.sgml : 20110801 20110125204847 ACCESSION NUMBER: 0001002334-11-000034 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110125 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Noble China Holdings Ltd CENTRAL INDEX KEY: 0001499325 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: D8 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4519 ADMIRALTY WAY STREET 2: SUITE A CITY: MARINA DEL REY STATE: CA ZIP: 90292 BUSINESS PHONE: 310-550-1995 MAIL ADDRESS: STREET 1: 4519 ADMIRALTY WAY STREET 2: SUITE A CITY: MARINA DEL REY STATE: CA ZIP: 90292 CORRESP 1 filename1.htm PACIFIC LAND AND COFFEE CORPORATION

NOBLE CHINA HOLDINGS LIMITED

4519 Admiralty Way, Suite A

 Marina del Rey, California  90292



January 24, 2011


Russell Mancuso

Branch Chief

Securities & Exchange Commission

450 Fifth Street

Washington, DC 20549


Re:

Noble China Holdings Limited

Registration Statement on Form 10-12G

File No. 000-54098


Dear Mr. Mancuso:


In connection with your review of the above captioned Form 10-12G.  I acknowledge  that:


1.

The Company is responsible for the adequacy and accuracy of the disclosure in the filing;


2.

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


3.

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


Sincerely yours,




/s/ Jeremy Mork

Jeremy Mork

President and Chief Financial Officer