CPHI [CHINA PHARMAS,] CORRESP: June 24, 2009 Attn: Mr. Jim B. Rosenberg

[June 24, 2009 Attn: Mr. Jim B. Rosenberg Re: China Pharma Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 17, 2009 Form 10-KSB/A for the Fiscal Year Ended December 31, 2007 Forms 10-Q/A for the Quarterly Periods Ended March 31 and June 30, and September 30, 2008 Filed March 12, 2009 File No. 000-29523]

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CPHI [CHINA PHARMAS,] 10-Q/A: (Original Filing)

[EXPLANATORY NOTE Except as set forth below, this Form 10-Q/A does not modify, amend or update in any way any other items or disclosure in the Form 10-Q. This Form 10-Q/A continues to speak as of the date of the original Form 10-Q and other than as specifically reflected in the Form 10-Q/A does not reflect events occurring after the] [Certification of Chief Executive Officer I, Zhilin Li, certify that: 2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by] [Financial Certification of Chief Officer I, Frank Waung, certify that: 2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER 18 U.S.C. SECTION 1350, Zhilin Li Chief Executive Officer EX-32.1 4 cph10qaex321033109.htm] [CERTIFICATION OF CHIEF FINANCIAL OFFICER 18 U.S.C. SECTION 1350, Frank Waung Chief Financial Officer EX-32.2 5 cph10qaex322033109.htm]

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CPHI [CHINA PHARMAS,] 10-Q/A: EXPLANATORY NOTE Except as set forth below, this

[EXPLANATORY NOTE Except as set forth below, this Form 10-Q/A does not modify, amend or update in any way any other items or disclosure in the Form 10-Q. This Form 10-Q/A continues to speak as of the date of the original Form 10-Q and other than as specifically reflected in the Form 10-Q/A does not reflect events occurring after the] [Certification of Chief Executive Officer I, Zhilin Li, certify that: 2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by] [Financial Certification of Chief Officer I, Frank Waung, certify that: 2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER 18 U.S.C. SECTION 1350, Zhilin Li Chief Executive Officer EX-32.1 4 cph10qaex321033109.htm] [CERTIFICATION OF CHIEF FINANCIAL OFFICER 18 U.S.C. SECTION 1350, Frank Waung Chief Financial Officer EX-32.2 5 cph10qaex322033109.htm]

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CPHI [CHINA PHARMAS,] CORRESP: (Original Filing)

[June 24, 2009 Attn: Mr. Jim B. Rosenberg Re: China Pharmas, Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 17, 2009 Form 10-KSB/A for the Fiscal Year Ended December 31, 2007 Forms 10-Q/A for the Quarterly Periods Ended March 31 and June 30, andSeptember 30, 2008]

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CPHI [CHINA PHARMAS,] CORRESP: June 24, 2009 Attn: Mr. Jim B. Rosenberg

[June 24, 2009 Attn: Mr. Jim B. Rosenberg Re: China Pharmas, Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 17, 2009 Form 10-KSB/A for the Fiscal Year Ended December 31, 2007 Forms 10-Q/A for the Quarterly Periods Ended March 31 and June 30, andSeptember 30, 2008]

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CPHI [CHINA PHARMAS,] 10-Q/A: (Original Filing)

[EXPLANATORY NOTE Except set forthbelow, this Form 10-Q/A does not modify, amend or update in any way any other items or disclosure in the Form 10-Q. This Form 10-Q/Antinues toeak of thete of the original Form 10-Q and other thanecifically reflected in the Form 10-Q/A does not reflect events occurring after the filing of the] [Certification of Chief Executive Officer I, Zhilin Li, certify that: 2)Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the] [Financial Certification of Chief Officer I, Frank Waung, certify that: 2)Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER 18 U.S.C. SECTION 1350, Zhilin Li Chief Executive Officer cph10qaex321033109.htm 4 EX-32.1] [CERTIFICATION OF CHIEF FINANCIAL OFFICER 18 U.S.C. SECTION 1350, Frank Waung ChiefFinancial Officer cph10qaex322033109.htm 5 EX-32.2]

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CPHI [CHINA PHARMAS,] 10-Q/A: EXPLANATORY NOTE Except set forthbelow, this Form 10-Q/A

[EXPLANATORY NOTE Except set forthbelow, this Form 10-Q/A does not modify, amend or update in any way any other items or disclosure in the Form 10-Q. This Form 10-Q/Antinues toeak of thete of the original Form 10-Q and other thanecifically reflected in the Form 10-Q/A does not reflect events occurring after the filing of the] [Certification of Chief Executive Officer I, Zhilin Li, certify that: 2)Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the] [Financial Certification of Chief Officer I, Frank Waung, certify that: 2)Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER 18 U.S.C. SECTION 1350, Zhilin Li Chief Executive Officer cph10qaex321033109.htm 4 EX-32.1] [CERTIFICATION OF CHIEF FINANCIAL OFFICER 18 U.S.C. SECTION 1350, Frank Waung ChiefFinancial Officer cph10qaex322033109.htm 5 EX-32.2]

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CPHI [CHINA PHARMAS,] 10-K/A: o x o x x o x Large

[o x o x x o x Large accelerated filer o Accelerated filer o Non-accelerated filer o Smaller Reportingmpany x o x The issuer's revenue for the fiscal year ended December 31, 2008 was $50,968,660. of March 12, 2008, there were 42,278,938 shares ofmmon Stock issued and outstanding.] [January 11, 2008 1) A retainer of RMB 40,000 per year, payable quarterly within 5ys of the start of the quarter. If youree to the terms andnditions statedove, please sign andte this letter below. Chairman of the Board cph10kaex107123108.htm 2 EX-10.7] [January 11, 2008 1) A retainer of RMB 40,000 per year, payable quarterly within 5ys of the start of the quarter. If youree to the terms andnditions statedove, please sign andte this letter below. Chairman of the Board cph10kaex108123108.htm 3 EX-10.8] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER OF THERBANES-OXLEY ACT OF 2002 I, Zhilin Li, certify that: 2)Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not] [CERTIFICATION OF CHIEFFINANCIAL OFFICER OF THERBANES-OXLEY ACT OF 2002 I, Frank Waung, certify that: 2)Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER 18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 Zhilin Li Chief Executive Officer cph10kaex321123108.htm 6 EX-32.1] [CERTIFICATION OF CHIEF FINANCIAL OFFICER 18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 Frank Waung ChiefFinancial Officer cph10kaex322123108.htm 7 EX-32.2]

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