CORRESP 1 filename1.htm

  China Pharma Holdings, Inc.


January 12, 2010

Mr. Sebastian Gomez Abero

Securities and Exchange Commission
Washington, D.C. 20549

 

    Re:     China Pharma Holdings, Inc.    
        Registration Statement on Form S-3    
        File No.: 333-164049    


Dear Mr. Abero,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, China Pharma Holdings, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Form S-3 filed on December 28, 2009, and hereby requests that the effectiveness of the above-referenced registration statement be accelerated to 12:00 noon, EDST, on Friday, January 15th, 2010, or as soon as practicable thereafter. We acknowledge the following:

       

Should 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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

   


Yours faithfully,

_/s/ Zhilin Li________

Zhilin Li

President and Chief Executive Officer

 

No.17 Jinpan Rd,Haikou,Hainan,China 570216

Fax: 86-898 66819024

Phone: 86-898 66811911

www.chinapharmaholdings.com