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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001010549-10-000018.txt : 20100301
<SEC-HEADER>0001010549-10-000018.hdr.sgml : 20100301
<ACCEPTANCE-DATETIME>20100112101212
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001010549-10-000018
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA PHARMA HOLDINGS, INC.
		CENTRAL INDEX KEY:			0001106644
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				731564807
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2ND FLOOR, NO. 17, JINPAN ROAD
		STREET 2:		HAIKOU
		CITY:			HAINAN PROVINCE
		STATE:			F4
		ZIP:			570216
		BUSINESS PHONE:		8689866811730

	MAIL ADDRESS:	
		STREET 1:		2ND FLOOR, NO. 17, JINPAN ROAD
		STREET 2:		HAIKOU
		CITY:			HAINAN PROVINCE
		STATE:			F4
		ZIP:			570216

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TS ELECTRONICS INC
		DATE OF NAME CHANGE:	20030818

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SOFTSTONE INC
		DATE OF NAME CHANGE:	20030128

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SOFTSTONE INC /DE/
		DATE OF NAME CHANGE:	20010808
</SEC-HEADER>
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<TEXT>
<html>
    <head>
        <title></title>
    </head>

    <body style="FONT-SIZE: 10pt; FONT-FAMILY: 'ARIAL'">
        <div style="WIDTH: 600px">
            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 9pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; BORDER-BOTTOM: 0.8pt solid" align="justify"></p>

            <table cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td style="BORDER-BOTTOM: black 1px solid" width="79"><img height="52" src="cph.jpg" width="68"></td>

                    <td style="BORDER-BOTTOM: black 1px solid" width="134">&nbsp;</td>

                    <td style="BORDER-BOTTOM: black 1px solid" valign="bottom" width="740"><font color="#000080" size="5">China Pharma Holdings, Inc.</font></td>
                </tr>
            </table>
            <br>
            <br>

            <p></p>

            <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; EEPStyleName: Para Just 10pt TNR" align="left">January 12, 2010</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">Mr.</font> <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">Sebastian Gomez Abero</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Securities and Exchange Commission<br>
            Washington, D.C. 20549</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"></p>

            <table cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr valign="bottom">
                    <td align="left" width="3%">
                    </td>

                    <td align="left" width="1%"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="5%"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="28"><font face="Times New Roman, Times, serif" size="2">Re:</font></td>

                    <td align="left" width="2"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="1"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="615"><font face="Times New Roman, Times, serif" size="2">China Pharma Holdings, Inc.</font></td>

                    <td align="left" width="1%"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="1%"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>
                </tr>

                <tr valign="bottom">
                    <td align="left">
                    </td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="28">
                    </td>

                    <td align="left" width="2"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="1"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="615"><font face="Times New Roman, Times, serif" size="2">Registration Statement on Form S-3</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>
                </tr>

                <tr valign="bottom">
                    <td align="left">
                    </td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="28">
                    </td>

                    <td align="left" width="2"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="1"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="615"><font face="Times New Roman, Times, serif" size="2">File No.: 333-164049</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>
                </tr>
            </table>
            <br>
            <br>

            <p></p>

            <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; EEPStyleName: Para Just 10pt TNR" align="left">Dear Mr. Abero,</p>

            <p></p>

            <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; EEPStyleName: Para Just 10pt TNR" align="justify">Pursuant to Rule 461 under the Securities Act of 1933, as amended, China Pharma Holdings, Inc., a Delaware corporation (the &ldquo;Company&rdquo;), 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 15<sup>th</sup>, 2010, or as soon as practicable thereafter. We acknowledge the following:</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'SIMSUN'" align="justify"></p>

            <table cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr valign="bottom">
                    <td align="left" width="4">
                    </td>

                    <td align="left" width="1%"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="1%"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td valign="top" align="left" width="2%"><font face="Times New Roman, Times, serif" size="2">&bull;</font></td>

                    <td align="left" width="1%"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="1%"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td width="96%">
                        <p align="justify"><font face="Times New Roman, Times, serif" size="2">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;</font></p>
                    </td>

                    <td align="left" width="1%"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left" width="1%"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>
                </tr>

                <tr>
                    <td align="left">
                    </td>

                    <td align="left">
                    </td>

                    <td align="left">
                    </td>

                    <td valign="top" align="left">
                    </td>

                    <td align="left">
                    </td>

                    <td align="left">
                    </td>

                    <td>&nbsp;</td>

                    <td align="left">
                    </td>

                    <td align="left">
                    </td>
                </tr>

                <tr valign="bottom">
                    <td align="left">
                    </td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td valign="top" align="left"><font face="Times New Roman, Times, serif" size="2">&bull;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td>
                        <p align="justify"><font face="Times New Roman, Times, serif" size="2">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</font></p>
                    </td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>
                </tr>

                <tr>
                    <td align="left">
                    </td>

                    <td align="left">
                    </td>

                    <td align="left">
                    </td>

                    <td valign="top" align="left">
                    </td>

                    <td align="left">
                    </td>

                    <td align="left">
                    </td>

                    <td>&nbsp;</td>

                    <td align="left">
                    </td>

                    <td align="left">
                    </td>
                </tr>

                <tr valign="bottom">
                    <td align="left">
                    </td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td valign="top" align="left"><font face="Times New Roman, Times, serif" size="2">&bull;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td>
                        <p align="justify"><font face="Times New Roman, Times, serif" size="2">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.</font></p>
                    </td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>

                    <td align="left"><font face="Times New Roman, Times, serif" size="2">&nbsp;</font></td>
                </tr>
            </table>
            <br>
            <br>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.4in; TEXT-INDENT: -30px" align="left"></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.4in; TEXT-INDENT: -30px" align="left"></p>

            <p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: justify; EEPStyleName: Para Just 10pt TNR" align="left">Yours faithfully,</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font size="2"><font style="FONT-SIZE: 12pt; FONT-FAMILY: 'TIMES NEW ROMAN'">_</font><u><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">/s/ Zhilin Li</font></u><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">________</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Zhilin Li</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">President and</font> <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">Chief Executive Officer</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"></p>

            <table cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td width="50%"><font face="Times New Roman, Times, serif" color="#000080" size="1">No.17 Jinpan Rd,Haikou,Hainan,China 570216</font></td>

                    <td width="50%">
                        <p align="right"><font face="Times New Roman, Times, serif" color="#000080" size="1">Fax: 86-898 66819024</font></p>
                    </td>
                </tr>

                <tr>
                    <td width="50%"><font face="Times New Roman, Times, serif" color="#000080" size="1">Phone: 86-898 66811911</font></td>

                    <td width="50%">
                        <p align="right"><font face="Times New Roman, Times, serif" color="#000080" size="1">www.chinapharmaholdings.com</font></p>
                    </td>
                </tr>
            </table>
            <br>
            <br>


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