-----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, QcUteDJrEDIYTHPUYjqIjl2zO75+CkrHZ/2RrUyaEMqYyVudaM22elRBn/u9CX8r 3Mdcd8SOdt8VQjn2e0GhmA== 0001085037-06-002530.txt : 20070822 0001085037-06-002530.hdr.sgml : 20070822 20061220165503 ACCESSION NUMBER: 0001085037-06-002530 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061220 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm

CATHAY MERCHANT GROUP, INC.

Unit 803, Dina House, Ruttonjee Centre

11 Duddell Street

Central, Hong Kong SAR, China

 

December 20, 2006

VIA EDGAR AND FACSIMILE  

United States Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attention:

Amit Panda, Assistant Chief Accountant

John P. Nolan, Accounting Branch Chief

Lisa Haynes, Senior Staff Accountant

Dear Sirs:

Re:       Cathay Merchant Group, Inc. (the “Company”)
Form 10-K for the period ended July 31, 2005
Form 10-Q for the quarter ended October 31, 2006
File No. 001-16283

                              In connection with your letter of March 16, 2006 and the letter of John P. Nolan of December 7, 2006, with respect to the Form 10-K for the period ended July 31, 2005 and the Form 10-Q for the quarter ended October 31, 2006 filed by our client, Cathay Merchant Group, Inc. (the "Company"), the Company 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 questions or concerns, please contact our attorney, Virgil Hlus, at 604-891-7707.

 

Yours truly,

CATHAY MERCHANT GROUP, INC.

/s/ Michael J. Smith

Michael J. Smith

Chief Executive Officer, Chief Financial Officer, President and Secretary

Chairman of the Board

 

 

 

 

 

 

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