Unassociated Document
RENHUANG
PHARMACEUTICALS, INC.
No.
218, Taiping, Taiping District
Harbin,
Heilongjiang Province,
P.R.
China 150050
October
15, 2009
United
States Securities and Exchange Commission
Division
of Corporate Finance
100 F
Street, N.E., Mail Stop 4720
Washington
D.C. 20549
United
States of America
Attention: Mr.
Jim B. Rosenberg and Kei Ino
|
|
Re:
|
Renhuang
Pharmaceuticals, Inc.
|
Form
10-K for the Fiscal Year Ended October 31, 2008
Filed
September 9, 2009
File
No. 00-24512
Dear Mr.
Rosenberg and Ino:
Referenced
is hereby made to the above filing. Renhuang Pharmaceuticals, Inc.(the
“Company”) was originally scheduled to file a response to the Commission’s
comment letter dated September 18, 2009 by October 12. However, the Company
needs further time to work with the auditor, MSPC, to ensure the accuracy of the
consolidated financial statements and prepare a full and complete response to
the comment letter. Therefore, the Company respectfully requests a further
extension until October 26, 2009 to file the response.
The Company acknowledges that it is
responsible for the adequacy and accuracy of the disclosure in its filings; the
Company also acknowledges that staff comments or changes to disclosure in
response to the above staff comments do not foreclose the Commission from taking
any action with respect to the filings; and, acknowledges that 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.
Please feel free to contact me or our
legal counsel Cadwalader, Wickersham & Taft LLP, Attn: Jiannan Zhang at +86
10 6599-7270 or via fax at +86 10 6599-7300 in case of any further comments or
questions in this regard.
Sincerely
yours,
RENHUANG
PHARMACEUTICALS, INC.
By:
/s/
Shaoming
Li
Name:
Shaoming Li
Title:
Chairman, President and Chief Executive Officer