CPHI [CHINA PHARMAS,] UPLOAD:
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[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 October 24, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Re: China Pharma Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 3, 2011 and Amended]
[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 October 24, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Re: China Pharma Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 3, 2011 and Amended]
[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 October 24, 2011 VIA EDGAR Division ofrporation Finance 100 F Street, NE Mail Stop: 3561 Attention:Jim B. Rosenberg, Seniorsistant Chief Accountant Re: China Pharmas, Form 10-K for the Fiscal Year Ended December 31, 2010]
[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 October 24, 2011 VIA EDGAR Division ofrporation Finance 100 F Street, NE Mail Stop: 3561 Attention:Jim B. Rosenberg, Seniorsistant Chief Accountant Re: China Pharmas, Form 10-K for the Fiscal Year Ended December 31, 2010]
[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 September 23, 2011 VIA EDGAR Ms. Tabatha Akins Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Pharma Holdings, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed March 3, 2011 and Amended March 17, 2011 Form 10-Q for]
[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 September 23, 2011 VIA EDGAR Ms. Tabatha Akins Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Pharma Holdings, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed March 3, 2011 and Amended March 17, 2011 Form 10-Q for]
[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 September 23, 2011 VIA EDGAR Ms. Tabatha Akins Staff Accountant Division ofrporation Finance 100 F Street, NE Re: China Pharmas, Form 10-K for the fiscal year ended December 31, 2010 Filed March 3, 2011 and Amended March 17, 2011]