VIA EDGAR TRANSMISSION

June 21, 2011

Mr. David R. Humphrey

Branch Chief

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	Sen Yu International Holdings, Inc.
	Form 10-K for fiscal year ended June 30, 2010
	Filed September 28, 2010, as amended December 2, 2010
	File No. 0-12792

Dear Mr. Humphrey:

This letter shall acknowledge we are in receipt of the comment letter from the staff of the Securities and Exchange Commission (the “Staff”) dated May 23, 2011.  With the consent of the Staff, we have agreed to supply a response to such letter not later than July 12, 2011.

Sincerely,

 /s/Paul Li

Paul Li

Chief Financial Officer