-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VvENvO4XvXiBgM3mrM+iSFmAeXF4SXbvBh/UuJBQWRR7Pi6QxqLqZIfyf9UBiiCV lKbMYZsawJddDXzPxrMyAA== 0001144204-08-059483.txt : 20100308 0001144204-08-059483.hdr.sgml : 20100308 20081027163849 ACCESSION NUMBER: 0001144204-08-059483 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20081027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHINA BIOPHARMA, INC. CENTRAL INDEX KEY: 0001190132 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 043703334 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 173 YUGU ROAD, STREET 2: ZHONGTIAN DASHA 16-L, CITY: HANGZHOU STATE: F4 ZIP: 310007 BUSINESS PHONE: 732-632-9896 MAIL ADDRESS: STREET 1: 173 YUGU ROAD, STREET 2: ZHONGTIAN DASHA 16-L, CITY: HANGZHOU STATE: F4 ZIP: 310007 FORMER COMPANY: FORMER CONFORMED NAME: TECHEDGE INC DATE OF NAME CHANGE: 20020917 CORRESP 1 filename1.htm Unassociated Document
  
GUZOV OFSINK, LLC
ATTORNEYS-AT-LAW
600 MADISON AVENUE 14th FLOOR
NEW YORK, NEW YORK 10022
TELEPHONE: (212) 371-8008  TELEFAX: (212) 688-7273
http://www.golawintl.com
  

   
Long Island Office:
200 Broadhollow Road
Melville, NY 11747
Telephone: (631) 293-2904 • Fax: (631) 293-4418


October 27, 2008


BY EDGAR
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 
Re:
China Biopharma, Inc.
Form 10-KSB for the Fiscal Year Ended December 31, 2007, filed March 25, 2008; 10-QSB for the Six Months Ended June 30, 2008, filed August 14, 2008; File No. 000-50005.

Dear Mr. Rosenberg:

Reference is made to your comment letter, dated August 28, 2008, to our client, China Biopharma, Inc., (the “Company”), relating to the subject annual report and quarterly report (the “Comment Letter”).

On behalf of the Company we wish to advise you that the Company is currently preparing its response and plans to file on or prior to November 7, 2008.

If you have any questions regarding any of the foregoing please do not hesitate to contact Mark Cawley or Darren Ofsink at (212) 371-8008.  
 
     
 
Very truly yours,
 
 		  
GUZOV OFSINK, LLC 
 
By:  
/s/ Darren Ofsink
 
Darren Ofsink
 
 
 
 
 
 GRAPHIC 2 logox1x1.jpg GRAPHIC begin 644 logox1x1.jpg M_]C_X``02D9)1@`!`0```0`!``#_VP!#`!`+#`X,"A`.#0X2$1`3&"@:&!86 M&#$C)1TH.C,]/#DS.#=`2%Q.0$17137!D>%QE9V/_ MVP!#`1$2$A@5&"\:&B]C0CA"8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C M8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V/_P``1"`!=`%P#`2(``A$!`Q$!_\0` M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4% M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D* M%A<8&1HE)B7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#T"BBB@`HH MHH`*Q-2\3V6G:@MHXDDVX-Q)&N5MP>A<]LFFZOJMQ+=_V1HV&O6&99B,K;*> MY_VO05EP:SH.A7@T/_7"3(NKE_F#2'^^>_?/I^>`#KT970.C!E89!!R"*=7, MJTGA:8`EI=$E;Y6^\;4G^:?R_GTB,KH'1@RL,@@Y!%`#J***`"BBB@`HHHH` M*PM7U6XEN_[(T;#7K#,LQ&5ME/<_[7H*-7U6XEN_[(T;#7K#,LQ&5ME/<_[7 MH*Y;7M;M_#]F^C:)(6N6)-U=DY8L>O/=O?M]>@`NMZS#H5LVB:"S27%I@"6ET25OE;[QM2?YI_+^?2(RN@=&#*PR"#D$4`.HHHH M`*PM7U6XEN_[(T;#7K#,LQ&5ME/<_P"UZ"I?%%Y?66D/+8)E\@/(!N,*=W"] M\5@:T\FB>$T?0,RQ7'S7%\&RYS_$?<^O:@"AKVMV_A^S?1M$D+7+$FZNRO6CKUHH`****`"BBB@#L_!_BQ;=!I6KD/9N-B._(3/\`"?\` M9_E73JTGA:8`EI=$E;Y6^\;4G^:?R_GY+7HWP\O=0OK2>RNX?/T]%VK))V/] MSW&/R_$4`=PC*Z!T8,K#((.013JYC0Y'LM=N-*L&-SIL8W$D_P#'J_\`H_R.FI.M`'E/BGPTEK$- M5T@^=ILWS?+SY6?Z?RZ&N6KURYM6\/RRW-M"9M)G)-S:@9\K/5U'IZBN-\5^ M&$LXQJFDD3:;+\WRG/EY_P#9:`.F2!FMV^UJ'3]0FL MK;1M.^S6\ACQ-`'=]IQEF/.3S],US@)4@@D$<@BMS_A*)W99;G3M-NK@8S/- M!EVQT)P0"?PH`K^([."TU"-K5#%#L6X?=K*J>^O)[^\DNKI]\TARS M8Q[?RK7\+>&9]?NMS;H[.,_O)?7_`&5]_P"5`!X6\,SZ_=;FW1V<9_>2^O\` MLK[_`,J[R64RL-`\/`010C;<7*=(1_='JYHEE,K#0/#P$$4(VW%RG2$?W1ZN M:W-.L+?3+-+6U39&OYL>Y)[F@`TZPM],LTM;5-D:_FQ[DGN:M444`%%%%`"= M:YBZMY/#4TMQ#&9]%G)-S;8W&`GJRCNOJ*ZBD(!!!&0>U`'E7BOPPEG&-4TD MB;39?F^4Y\O/_LMZ MI#`@BA&VXN4Z0C^Z/5S1+*96&@>'@((H1MN+E.D(_NCUB@"KIUA;Z99I:VJ;( 5U_-CW)/ -----END PRIVACY-ENHANCED MESSAGE-----