<SEC-DOCUMENT>0000950123-11-020500.txt : 20110418
<SEC-HEADER>0000950123-11-020500.hdr.sgml : 20110418
<ACCEPTANCE-DATETIME>20110301143424
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-11-020500
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110301

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHAMPIONS BIOTECHNOLOGY, INC.
		CENTRAL INDEX KEY:			0000771856
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				521401755
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		855 N. WOLFE STREET
		STREET 2:		SUITE 619
		CITY:			BALTIMORE
		STATE:			MD
		ZIP:			21205
		BUSINESS PHONE:		410-369-0365

	MAIL ADDRESS:	
		STREET 1:		855 N. WOLFE STREET
		STREET 2:		SUITE 619
		CITY:			BALTIMORE
		STATE:			MD
		ZIP:			21205

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHAMPIONS BIOTECHNOLOGY, INC.
		DATE OF NAME CHANGE:	20070220

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHAMPIONS SPORTS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERNATIONAL GROUP INC
		DATE OF NAME CHANGE:	19860319
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Correspondence</TITLE>
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<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><FONT style="font-variant: SMALL-CAPS"><B>Champions Biotechnology, Inc.</B></FONT><BR>
<FONT style="font-variant: SMALL-CAPS"><B>855 North, Wolfe Street, Suite&nbsp;619</B></FONT><BR>
<FONT style="font-variant: SMALL-CAPS"><B>Baltimore, Maryland 21205</B></FONT><BR>
<FONT style="font-variant: SMALL-CAPS"><B>(410)&nbsp;369-0365</B></FONT>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt">March&nbsp;1, 2011<BR>
Via EDGAR
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Jeffrey Riedler<BR>
Assistant Director<BR>
Division of Corporate Finance<BR>
Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, DC 20549

</DIV>

<DIV align="left" style="margin-top: 10pt">
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<TR>
    <TD width="3%"></TD>
    <TD width="2%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">RE:</TD>
    <TD>&nbsp;</TD>
    <TD>Champions Biotechnology, Inc. (the &#147;Company&#148;)<BR>
Preliminary Information Statement on Schedule&nbsp;14C<BR>
Filed February&nbsp;23, 2011<BR>
File No.&nbsp;001-17263</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Dear Mr.&nbsp;Riedler:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">I am writing to you in response to your letter of March&nbsp;1, 2011 regarding the above referenced
filing. Below is the Company&#146;s response to the comment raised.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>Adoption of the 2010 Equity Incentive Plan, page 9</B></U>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">1. We note your comment and will revise our filing accordingly.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 10pt"><U><B>General</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">The Company hereby acknowledges that the Company is responsible for the adequacy and accuracy
of the disclosure in the filing, and 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. The
Company further acknowledges that 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.
</DIV>
<P align="center" style="font-size: 10pt; text-indent: 4%">&nbsp;

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.50in">

<DIV align="left" style="font-size: 10pt; margin-top: 10pt">Jeffrey Riedler<BR>
Division of Corporation Finance<BR>
Securities and Exchange Commission
<BR>
March&nbsp;1, 2011<BR>
Page 2
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">Should you require any further information or have additional comments, please contact me.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
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    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely,<BR>
<BR>
<BR>
CHAMPIONS BIOTECHNOLOGY, INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/  Joel Ackerman
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Joel Ackerman&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="left" valign="top">cc:
</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Ms. Karen Ubell<BR>
Division of Corporate Finance<BR></DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Securities and Exchange Commission<BR></DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Via fax (202)&nbsp;772-9198<BR><BR></DIV></TD>
</TR>
<TR valign="bottom" style="padding-top: 1px">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Hillel Tendler<BR>
Neuberger, Quinn, Gielen, Rubin &#038; Gibber</DIV></TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>




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