EFUT [eFuture] CORRESP: December 17, 2007 Via EDGAR Division of Investment
[December 17, 2007 Via EDGAR Division of Investment Management 100 F Street, N.E. Attention: Barbara Jacobs, Assistant Director Re: e-Future Information Technology Inc. Registration Statement on Form F-3 File No. 333-147329 Dear Ms. Jacobs: Sincerely, E-FUTURE INFORMATION TECHNOLOGY INC. Yanchun (Adam) Yan Chief Executive Officer cc: Mark P. Shuman, Esq. Hugh Fuller, Esq. CORRESP 1 filename1.htm]