China Kangtai Cactus Bio-tech (IVNE) Inactive
Filed: 26 Apr 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
April 26, 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 April 12, 2012, China Kangtai Cactus Bio-tech, Inc. (the “Company”) received a letter from the Staff of the Securities and Exchange Commission (the "Commission") dated April 12, 2012 (the “Letter”).
The Company is currently in the process of preparing its financial statements and footnotes thereto for the year ended December 31, 2011 to be included in its Annual Report on Form 10-K for such year. In connection therewith, the Company and its auditors are still reviewing certain matters related to the issues raised in the Letter as they relate to the years ended December 31, 2011 and 2010 and the quarters ended March 31, June 30 and September 30, 2011 as it finalizes its response to the Letter. Accordingly, the Company hereby requests an extension of the due date of the Company’s response to the Letter to May 18, 2012.
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 |