CHINA CABLE AND COMMUNICATION INC.
                            22 Bei Xin Cun Hou Street
                          Xiang Shan, Haidian District
                 Beijing 100093, the People's Republic of China
                             Tel: (86) 10-8259-9426
                             Fax: (86) 10-8259-9425

                                December 14, 2005

VIA EDGAR AND FEDERAL EXPRESS

Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington DC, 20549
Attn: Bob Carroll
      Carlos Pacho

      Re:   China Cable and Communication, Inc.
            Form 10-KSB for Fiscal Year Ended December 31, 2004
            Filed May 16, 2005
            File No. 002-98997-NY

Messrs. Carroll and Pacho:

      On behalf of China  Cable and  Communication,  Inc.  (the  "Company"),  we
enclose a marked draft of the Company's  proposed Amendment No. 1 to Form 10-QSB
for the quarterly period ended March 31, 2005 (the "Amended Quarterly  Report").
The Amended Quarterly Report contains  revisions that have been made in response
to the comments received from the staff ("Staff") of the Securities and Exchange
Commission  in their  letter  dated  October 11,  2005.  Set forth below are the
Company's  responses to the Staff's  comments.  We have  reproduced  the Staff's
comments and have followed each comment with our response.  A marked copy of the
Amended  Quarterly Report is being provided  supplementally  with a copy of this
letter for the convenience of the Staff.

Form 10-KSB for Fiscal Year Ended December 31, 2004

Basis of Consolidation, page F-9

1.    We note your  response  to our prior  comment # 2. We also note under Item
      7.3 of your Joint Venture  Agreement that a number of resolutions  must be
      passed unanimously by the board of directors. Please refer to Item 7.3 and
      tell us why you  believe  that  resolution  numbers  3,4,5 and 7 should be
      considered protective rights under EITF 96-16.

      RESPONSE:




      Under the Joint Venture  Agreement,  resolution numbers 3, 4, 5, and 7 are
      related  to  the  protection  of  the  minority   shareholder's  right  on
      distribution  of  registered  capital;  the sale  and/or  transfer  of the
      interest  of  the  majority   shareholder  to  others,  not  the  minority
      shareholder's  interest;  the use of the majority  interests as collateral
      which will ultimately  affect the minority  interests;  and the use of the
      Company's assets as collateral without informing the minority shareholder,
      respectively.  All of these rights are only  protective  in nature and not
      participating  in  nature.  These  rights  are  normally  provided  to the
      minority shareholder.

2.    We note that as a result of the amendment of the Joint  Venture  Agreement
      in  2003  you now can  appoint  5 out of the 9  members  of the  board  of
      directors.  However,  we  also  note in  Chapter  8 of the  Joint  Venture
      Agreement  that the Joint  Venture  should  establish  a joint  managerial
      institution to be responsible for its daily  operation and management.  We
      also note that a General Manager proposed by Party A shall be in charge of
      the joint managerial institution.  Since Party A is in charge of the Joint
      Venture's daily operations, it is unclear to us how you concluded that you
      should control the Joint Venture. Please revise or advise in detail.

      RESPONSE:

      The Joint Venture Agreement states that the highest authority of the Joint
      Venture  is the Board of  Directors  in which  the  Company  controls  the
      majority. For the daily operations,  the Board of Directors formulates the
      policies  and  delegates  the  execution  rights to the  joint  managerial
      institution.  Although  Party A proposes and appoints the General  Manager
      who is the head of the joint managerial institution,  the joint managerial
      institution only has the power to execute the policies set by the Board of
      Directors  on  managing  the  daily   operations  of  the  Joint  Venture.
      Accordingly,  we consider  that only the Board of  Directors is allowed to
      make decisions in the ordinary  course of business.  The joint  managerial
      institution  can  only  carry  out  the  decisions  made by the  Board  of
      Directors. Thus, we control the Joint Venture because we control the Board
      of Directors of the Joint Venture.

Form 10-QSB for Fiscal Quarter Ended March 31, 2005

Consolidated Statement of Operations and Comprehensive Income, page 4

3.    It is unclear to us why you did not classify your  provision for bad debts
      below your loss from operations. Please revise or advise.

      RESPONSE:

      We will revise our  Form-10QSB  for Fiscal Quarter Ended March 31, 2005 by
      reclassifying the provision for bad debts below the loss from operations.




We hope that the information contained in this letter  satisfactorily  addresses
the comments by the Staff.  Please do not hesitate to contact the undersigned by
telephone at (86) 10-8259-9426 , or by facsimile at (86) 10-8259-9425.

                                    Very truly yours,

                                    CHINA CABLE AND COMMUNICATION, INC.


                                 By: /s/ Da-xiang Zhang
                                    --------------------------
                                    Da-xiang Zhang
                                    Director

Enclosures




                                                                       Exhibit A

                             COMPANY ACKNOWLEDGMENT

In connection with responding to the  Commission's  comment letter dated October
11, 2005, China Cable and Communication, Inc. (the "Company") acknowledges that:

      1.    the Company is  responsible  for the  adequacy  and  accuracy of the
            disclosure in the filings;

      2.    staff  comments  or  changes  to  disclosure  in  response  to staff
            comments in the filings  reviewed by the staff do not  foreclose the
            Commission from taking any action with respect to the filing; and

      3.    the  Company  may not  assert  staff  comments  as a defense  in any
            proceeding  initiated  by the  Commission  or any  person  under the
            federal securities laws of the United States.

CHINA CABLE AND COMMUNICATION, INC.



By: /s/ Da-xiang Zhang
    ------------------------------
    Da-xiang Zhang
    Director
    China Cable and Communication, Inc.