HGSH [CHINA HGS REAL ESTATE] CORRESP: (Original Filing)
[THE LEBRECHT GROUP A PROFESSIONAL LAW CORPORATION Brian A. Lebrecht, Esq. * Craig V. Butler, Esq. ** Edward H. Weaver, Esq. Admitted only in California* Admitted only in Utah** December 14, 2007 Division of Corporation Finance 100 F Street, NE Mail Stop 4561 Attn: Linda van Doorn Re: China Agro Sciences Corp. Forms 10-K and 10-K/A for the period ended]