China Kangtai Cactus Bio-tech (IVNE) Inactive
Filed: 1 May 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 30, 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 (the “Staff”) of the Securities and Exchange Commission (the "Commission") dated April 12, 2012 (the “Letter”). On April 26, 2012, the Company filed a correspondence file letter (the “Correspondence File Letter”) with the Commission wherein it requested that the Staff allow the Company until May 18, 2012 to file a response to the Letter.
As per the request of the Staff, the Company is hereby revising its request set forth in the Correspondence File Letter that the Staff grant the Company an extension of the due date of the Company’s response to the Letter to May 10, 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 |