Daniel B. Eng

Direct Dial: (916) 930-2551

E-mail: daniel.eng@bullivant.com

February 4, 2010

Via Edgar and U.S. Mail

Jim B. Rosenberg

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Re:	Renhuang Pharmaceutical, Inc.
	Amendment No. 2 to Form 10-K for the Fiscal Year Ended October 31, 2008; SEC File No.: 0-24512

Dear Mr. Rosenberg:

On behalf our client Renhuang Pharmaceutical, Inc., we are filing Amendment No. 2 to Renhuang Pharmaceutical’s Form 10-K for the year ended October 31, 2008, in response to the staff’s letter dated January 14, 2010.  Item 9A(T) Controls and Procedures of the Form 10-K has been amended to disclose that, in addition to other material weaknesses, a material weakness occurred in connection with the Company’s calculation of Sales Rebates paid to the Company’s sales agents for the year ended October 31, 2008.

Should you have any further questions, please do not hesitate to contact the undersigned.

601 California Street, Suite 1800, San Francisco, CA 94108 • 415.352.2700  Fax 415.352.2701
	www.bullivant.com | Seattle  Vancouver  Portland  Sacramento  San Francisco  Las Vegas

February 4, 2010

Page 2

Very truly yours,

/s/ Daniel B. Eng,

Daniel B. Eng

DBE:mf 

cc:	Kei Ino, Staff Accountant
	Lisa Vanjoske, Assistant Chief Accountant
	Shaoming Li
	Yan Yi Chen
	John Yung

www.bullivant.com | Seattle  Vancouver  Portland  Sacramento  San Francisco  Las Vegas