[January 12, 2010 Attn: Sebastian Gomezero Re: China Pharmas, File No.333-164049 Registration Statement on Form S-3 Filed December 28, 2009 Dear Mr. Sebastian Gomezero,mpanymment Letter Form S- 3 On behalf of China Pharmas, a Delawarerporation (the Yourmments have been set forth in italics and paragraphs have been numbered torrespond to the numeration of themment Letter.]
[China Pharmas, January 12, 2010 Mr. Sebastian Gomezero Re: China Pharmas, Registration Statement on Form S-3 File No.: 333-164049 Dear Mr.ero, th Yours faithfully, _ ________ Zhilin Li President and Chief Executive Officer No.17 Jinpan Rd,Haikou,Hainan,China 570216 Fax: 86-898 66819024 Phone: 86-898 66811911 www.chinapharmaholdings.com filename1.htm]
[China Pharmas, January 12, 2010 Mr. Sebastian Gomezero Re: China Pharmas, Registration Statement on Form S-3 File No.: 333-164049 Dear Mr.ero, th Yours faithfully, _ ________ Zhilin Li President and Chief Executive Officer No.17 Jinpan Rd,Haikou,Hainan,China 570216 Fax: 86-898 66819024 Phone: 86-898 66811911 www.chinapharmaholdings.com filename1.htm]
[LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 100 F Street, NE Dear Ladies and Gentlemen: Brea, California January 7, 2010 EX-16.1 2 v170753_ex16-1.htm LETTER FROM MSWFT]
[LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 100 F Street, NE Dear Ladies and Gentlemen: Brea, California January 7, 2010 EX-16.1 2 v170753_ex16-1.htm LETTER FROM MSWFT]
[LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 100 F Street, NE Dear Ladies and Gentlemen: Brea,lifornia January 7, 2010 LETTER FROM MSWFT v170753_ex16-1.htm 2 EX-16.1]
[LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 100 F Street, NE Dear Ladies and Gentlemen: Brea,lifornia January 7, 2010 LETTER FROM MSWFT v170753_ex16-1.htm 2 EX-16.1]
