[Letterhead of Allied Healthcare International Inc.]





                                  July 18, 2006


United States Securities and Exchange Commission
100 First Street, N.E.
Washington, D.C. 20549
Attn.:  Vanessa Robertson

                  Re:  Allied Healthcare International Inc.
                       Form 8-K filed July 11, 2006
                       File No. 001-11570
                       ------------------

Dear Ms. Robertson:

     Allied Healthcare International Inc. (the "Company") is writing this letter
in order to respond to the Staff's comment letter, dated July 11, 2006,
pertaining to the Company's Form 8-K that was filed on July 11, 2006.

     For your convenience, we have set forth below in italics each of your
numbered comments, followed by our responses thereto.

1.   Please revise the third paragraph of your filing to state whether during
     the period beginning with the retention of KPMG Audit Plc as the Company's
     auditors on January 11, 2006 through the subsequent interim period
     preceding resignation, there were any disagreements with the former
     accountant. You should specify the "subsequent interim period" as the
     "interim period though July 5, 2006."

     The requested change has been made in the Form 8-K/A that the Company has
filed with the Securities and Exchange Commission (the "Commission").

2.   Please revise the fourth paragraph of your filing to state whether during
     the period beginning with the retention of KPMG Audit Plc as the Company's
     auditors on January 11, 2006 through the subsequent interim period
     preceding resignation, there were any reportable events with the former
     accountant. You should specify the "subsequent interim period" as the
     "interim period though July 5, 2006."

     The requested change has been made in the Form 8-K/A that the Company has
filed with the Commission.

3.   To the extent that you make changes to the Form 8-K to comply with our
     comments, please obtain and file an updated Exhibit 16 letter from the
     former accountant stating whether the accountant agrees with the statements
     made in your revised Form 8-K.


United States Securities and Exchange Commission
July 18, 2006
Page 2






     An updated letter from the Company's former accountants is included in the
Form 8-K/A that the Company has filed with the Commission.

     In connection with responding to the Staff's comment letter, the Company
acknowledges that:

     -    it is responsible for the adequacy and accuracy of the disclosure in
          the filing;

     -    Staff comments or changes to disclosure in response to Staff comments
          do not foreclose the Commission from taking any action with respect to
          the filing; and

     -    the Company may not assert Staff comments as a defense in any
          proceeding initiated by the Commission or any person under the federal
          securities laws of the United States.

     If you require anything further or I can be of any other assistance, please
contact me at phone number (212) 750-0064 or facsimile number (212) 750-7221.

                                                      Very truly yours,

                                                      /s/ Paul Weston

                                                      Paul Weston