-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GmkSjiaFv6nJr8kyEs8r6goZx/w5pwUba6523K87XCrmXkC+QAq142dSyCA01utF
 M/CfP5Ep1PATF9+SpOG/nQ==

<SEC-DOCUMENT>0000000000-06-060041.txt : 20070822
<SEC-HEADER>0000000000-06-060041.hdr.sgml : 20070822
<ACCEPTANCE-DATETIME>20061207164901
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-060041
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061207

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CATHAY MERCHANT GROUP, INC.
		CENTRAL INDEX KEY:			0000352281
		STANDARD INDUSTRIAL CLASSIFICATION:	PRIMARY PRODUCTION OF ALUMINUM [3334]
		IRS NUMBER:				042608713
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3604 TOWER 1, KERRY EVERBRIGHT CITY
		STREET 2:		218 TIAN MU ROAD WEST
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200070
		BUSINESS PHONE:		86-21-6353-0012

	MAIL ADDRESS:	
		STREET 1:		3604 TOWER 1, KERRY EVERBRIGHT CITY
		STREET 2:		218 TIAN MU ROAD WEST
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200070

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EQUIDYNE CORP
		DATE OF NAME CHANGE:	20000110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN ELECTROMEDICS CORP
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0001062993-05-002560
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>cathaymerchant10kcl120706.pdf
<DESCRIPTION>7-31-05 10KSV FF REVIEW NON RESPONSE LTR; HAYNESL/NOLANJ; 12-7-06
<TEXT>
<PDF>
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