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 December 29, 2011 VIA EDGAR Ms. Tabatha Akins Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Pharma Holdings, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed March 3, 2011 and Amended March 17, 2011 Form 10-Q for]