[Randall N. Drake, C.P.A., P.A. 1981 Promenade Way Clearwater, Florida 33760 Phone: (727) 536-4863 June 15, 2010 In re: China Packaging Group, Inc. Formerly HealthPlace Corporation File #: 333-148232 FEI #: 26-1559574 Ladies and Gentlemen: We have read the statements by China Packaging Group, Inc., formerly HealthPlace Corporation, included under Item 4.01 of its Report on Form 8-K/A dated June] [UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS OF EVERCHARM HOLDINGS LIMITED AND SUBSIDIARIES MARCH 31, 2010 AND 2009 EVERCHARM HOLDINGS LIMITED AND SUBSIDIARIES CONTENTS Page Consolidated financial statements: Consolidated balance sheets F-1 Consolidated statements of income and comprehensive income F-2 Consolidated statements of cash flows F-3 Notes to the consolidated financial statements F-4~F-22 EVERCHARM HOLDINGS LIMITED AND SUBSIDIARIES (Amounts in US$, except shares] [UNAUDITED PRO FORMA COMBINED FINANCIAL STATEMENTS OF EVERCHARM INVESTMENT LIMITED AND SUBSIDIARIES MARCH 31, 2010 AND 2009 UNAUDITED PRO FORMA COMBINED FINANCIAL DATA The following unaudited pro forma balance sheet has been derived from the unaudited consolidated balance sheet of Evercharm Holdings Limited (“Evercharm”) at March 31, 2010, and adjusts such information to give the effect of the acquisition of] [China Packaging Group Inc. June 15, 2010 By EDGAR Transmission and by Hand Delivery Re: China Packaging Group Inc. Item 4.01 Form 8-K/A Filed May 24, 2010 File No. 333-148232 Dear Mr. Walz: China Packaging Company Staff Commission On behalf of China Packaging Group Inc. (“ For the convenience of the Staff, each of the Staff’s comments is included and]