TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 14, 2021 Zhilin Li Chief Executive Officer CHINA PHARMA HOLDINGS, INC. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China Re: CHINA PHARMA HOLDINGS, INC. Registration Statement on Form S-3 Filed January 8, 2021 File No. 333-251973 Dear Ms. Li: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Margaret Schwartz at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Elizabeth Fei Chen, Esq.