CPHI [CHINA PHARMAS,] CORRESP: China Pharma Holdings, Inc. Second Floor, No. 17,
[China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 October 24, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Re: China Pharma Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 3, 2011 and Amended]