China SXT Pharmaceuticals, Inc.
178 Taidong Rd North, Taizhou
Jiangsu, China
VIA EDGAR
June 25, 2019
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3233
Washington, D.C. 20549
Attn: Ada D. Sarmento
Re: | China SXT Pharmaceuticals, Inc. |
Registration Statement on Form F-1/A
Initially Filed June 21, 2019
File No. 333-231839
Dear Ms. Sarmento:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, China SXT Pharmaceuticals, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on June 27, 2019, or as soon as thereafter practicable.
Please note that we acknowledge the following:
· | should the Securities and Exchange Commission (the “Commission”) or the staff (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. |
Very truly yours, | ||
/s/ Yao Shi | ||
Yao Shi Chief Financial Officer | ||