CHINA STATIONERY and OFFICE SUPPLY, Inc.

c/o American Union Securities, Inc.

100 Wall Street, 15th Floor

New York, NY 10005

212-232-0120

August 22, 2008 

VIA EDGAR

Blaise Rhodes

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Re: China Stationery and Office Supply, Inc.

       Form 10-KSB for Fiscal Year Ended December 31, 2007

       Filed April 15, 2008

       Form 10-Q for Fiscal Quarter Ended March 31, 2008

       Filed May 20, 2008

       File No. 000-49819

Dear Mr. Rhodes:

I am writing in response to your letter to the undersigned dated August 4, 2008.  My staff and accountants are preparing a response to the SEC comments.  We require additional time, however.  We will have a complete response to your comments filed on or before September 30, 2008.

Sincerely,

/s/ Wei Chenghui

Wei Chenghui

Chief Executive Officer and Chief Financial Officer