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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 +f/wCUmpmbcKdmRVuVUD6g==

<SEC-DOCUMENT>0000000000-06-003138.txt : 20060927
<SEC-HEADER>0000000000-06-003138.hdr.sgml : 20060927
<ACCEPTANCE-DATETIME>20060120104502
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-003138
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060120

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SINOVAC BIOTECH LTD
		CENTRAL INDEX KEY:			0001084201
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			B9
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		39 SHANGDI XI ROAD
		STREET 2:		HAIDIAN DISTRICT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100085
		BUSINESS PHONE:		86-10-82890088

	MAIL ADDRESS:	
		STREET 1:		39 SHANGDI XI ROAD
		STREET 2:		HAIDIAN DISTRICT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100085

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NET FORCE SYSTEMS INC
		DATE OF NAME CHANGE:	19991110
PUBLIC REFERENCE ACCESSION NUMBER:		0001127855-05-000390
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


January 20, 2006


Mr. Weidong Yin
President, Chief Executive Officer and Director
Sinovac Biotech Ltd.
39 Shangdi Xi Road
Haidian District
Beijing, P.R.C.  100085

Re:	Sinovac Biotech Ltd.
	Form 20-F for Fiscal Year Ended December 31, 2004
	File No. 1-32371

Dear Mr. Yin:

	We have completed our review of your Form 20-F and have no
further comments at this time.

								Sincerely,


      Kevin Woody
								Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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