CJJD [CHINA JO-JO DRUGSTORES] S-1/A: AMENDMENT NO. 3 TO FORM S-1 REGISTRATION STATEMENT
[AMENDMENT NO. 3 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 HI JO- C Nevada 5912 98-0557852 (State or Other Jurisdiction of Incorporation or Organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) Room 507-513, 5th Floor, A Building, Meidu Plaza Gongshu District, Hangzhou, Zhejiang Province, P.R. China +86-571-88077078 Paracorp. Inc. 318 North Carson Street,] [Consent of Independent Registered Public Accounting Firm China Jo-Jo Drugstores, Inc. and Subsidiaries Audited Financial Statements March 31, 2009 and 2008 To The Board of Directors China Jo-Jo Drugstores, Inc. We consent to the incorporation in China Jo-Jo Drugstores, Inc.’s amendment no. 2 of registration statement on Form S-1 (the “Registration Statement”) of our report dated September 22, 2009 on] [Allbright Law Offices April 2, 2010 We hereby consent to the following references to our firm in amendment no. 3 of the Registration Statement on Form S-1 of China Jo-Jo Drugstores, Inc. (Registration Statement No. 333-163879): (1) “Since we do not own any equity interests in Jiuzhou Pharmacy, but controls the drugstore chain through contractual arrangements with our wholly foreign] [Response: Management's Discussion and Analysis of Financial Condition and Result of Operations Liquidity Nine Month Period Ended December 31, 2009, page 38 2. Your explanation for the change in cash flows from operating activities appears to state there was a decrease in cash flows when compared the nine month period ending December 31, 2008. Please revise your disclosure to explain]