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[CHINA DIGITAL WIRELESS, INC. LETTERHEAD]



July 20, 2005



Cicely D. Luckey
Kelly McCusker
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
450 Fifth Street, N.W.
Washington, D.C. 20549

     Re:  China Digital  Wireless,  Inc.Form  10-KSB for the Year Ended December
          31, 2004,  File No.  000-12536Form  10-QSB for the Quarter Ended March
          31, 2005, File No. 000-12536

Dear Ladies and Gentlemen:

     In connection  with the responses of China Digital  Wireless,  Inc.  (China
Digital)  contained in the letter of our legal  counsel  Preston Gates Ellis LLP
dated July 20, 2005,  submitted to the Securities and Exchange Commission on our
behalf, China Digital acknowledges:


o    China  Digital  is  responsible  for  the  adequacy  and  accuracy  of  the
     disclosures in its filings;

o    Staff  comments or changes to disclosure  in response to staff  comments do
     not foreclose the  Commission  from taking any action with respect to China
     Digital's filings, and

o    China Digital 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.

Very truly yours,

/s/ Tai Caihua

Tai Caihua`
President




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