CHINA EXPERT TECHNOLOGY, INC.
ROOM 2611-13, GREAT EAGLE CENTRE
23 HAROUR ROAD
WANCHAI, HONG KONG
May 30, 2007
Mr. John Reynolds
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3561
Washington, DC 20549
RE:
China Expert Technology, Inc.
Form S-1
Request for Withdrawal of Registration Statement
Commission File No 333-130750
Dear Mr. Reynolds:
The purpose of this letter is to request withdrawal of the registration statement on Form S-1, filed by China Expert Technology, Inc (the “Company”). Amendment 3 of the registration statement was filed on January 8, 2007.
This request for withdrawal is made pursuant to Rule 477, and in conjunction with the filing of this request, we hereby confirm that the registration statement has not yet been declared effective and no securities were sold in the offering.
The Company has determined that it satisfies the eligibility requirements for use of Form S-3, and accordingly, it intends to refile a registration statement on Form S-3.
Sincerely Yours,
China Expert Technology, Inc
By: /s/ Simon Fu
Chief Financial Officer
