China Kangtai Cactus Bio-tech (IVNE) Inactive
Filed: 23 Jan 12, 12:00am
China Kangtai Cactus Bio-Tech Inc.
99 Taibei Road
Limin Economic and Technological Development Zone
Harbin, Heilongjiang Province
People’s Republic of China 150025
January 23, 2012
Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
| Re: | China Kangtai Cactus Bio-tech, Inc. | |
| Form 10-K for the Fiscal Year Ended December 31, 2010 | ||
| Filed March 31, 2011 and Amended April 15, 2011 | ||
| Form 10-Q for the Quarterly Period Ended June 30, 2011 | ||
| Filed August 15, 2011 | ||
| File No. 000-33097 |
Dear Mr. Rosenberg:
On January 6, 2012, China Kangtai Cactus Bio-tech, Inc. (the “Company”) received a letter from the Staff of the Securities and Exchange Commission (the "Commission") dated January 6, 2012 (the “Letter”). The Company hereby requests an extension of the due date of the Company’s response to the Letter to February 3, 2012.
An extension is necessary due to the need for the Company to obtain and compile significant additional financial information, which is necessary for an adequate response to the Letter.
Comments or questions regarding this letter may be directed to the undersigned or James Shafer of The Crone Law Group, at (415) 955-8900.
Sincerely,
/s/ Hong Bu
Hong Bu
Chief Financial Officer
cc: James Shafer
The Crone Law Group