-----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, EBNo1b1LXKbpv/5FrEaAvXv0BOMIzmch55a7pyLAdTBkFxO6MLXLx5z0B4afwkRS j1qRucX9+71ucPIiQUmJrA== 0001161697-08-000803.txt : 20080908 0001161697-08-000803.hdr.sgml : 20080908 20080723140110 ACCESSION NUMBER: 0001161697-08-000803 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080723 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lotus Pharmaceuticals, Inc. CENTRAL INDEX KEY: 0001292087 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 200507918 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 16 CHENG ZHUANG ROAD STREET 2: FENG TAI DISTRICT CITY: BEIJING STATE: F4 ZIP: 100071 BUSINESS PHONE: 86-10-63899868 MAIL ADDRESS: STREET 1: 16 CHENG ZHUANG ROAD STREET 2: FENG TAI DISTRICT CITY: BEIJING STATE: F4 ZIP: 100071 FORMER COMPANY: FORMER CONFORMED NAME: S.E. ASIA TRADING COMPANY, INC. DATE OF NAME CHANGE: 20040527 CORRESP 1 filename1.htm

Lotus Pharmaceuticals, Inc.

16 Cheng Zhuang Road

Feng Tai District

Beijing 100071 China

 

86-10-63899868

 

July 23, 2008

 

‘CORRESP’

 

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:

Jennifer Riegel

 

Mail Stop 6010

 

 

Re:

Lotus Pharmaceuticals, Inc.

 

Registration Statement on Form S-1

 

File No. 333-150879

 

Ladies and Gentlemen:

 

The undersigned registrant hereby requests acceleration of the effective date of the above-captioned Registration Statement to Friday, July 25, 2008 at 10:00 A.M., Eastern time, or as soon thereafter as is practicable.

 

The undersigned registrant acknowledges that:

 

 

•

Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

 

•

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

 

•

The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

The undersigned also acknowledges to the Staff its awareness of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934, as amended.

 

 

Very truly yours,

 

 

/s/ Adam Wasserman

 

 

Adam Wasserman

 

Chief Financial Officer

 

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