Tongli Pharmaceuticals (USA), Inc.
14 Wall Street, 20th Floor
New York, NY
VIA EDGAR TRANSMISSION
March 9, 2011
Ms. Christine Allen, Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| | Re: | Tongli Pharmaceutical (USA), Inc. (the “Company”) |
| | Form 10-K for fiscal year ended March 31, 2010 |
Form 10-Q for Quarterly Periods Ended
September 30, 2010 and December 31, 2010
Comment Letter, dated March 1, 2011
Dear Ms. Allen:
Further to your telephone conversation with the Company’s legal counsel yesterday, this letter shall acknowledge that the Company is in receipt of the above referenced comment letter from the staff of the Securities and Exchange Commission (the “Staff”).
With the consent of the Staff, the Company hereby requests the opportunity to supply a response to the Staff’s comment letter no later than March 29, 2011. Based on discussions between the Staff and the Company’s legal counsel, it is the Company’s understanding that the Staff has agreed to this request.
Please contact our legal counsel, Lawrence A. Rosenbloom, Esq. or Yingying Chen, Esq. of Ellenoff Grossman & Schole LLP, at (212) 370-1300 should there be any questions or comments regarding the foregoing.
Thank you.
| | Sincerely,
/s/ Mingli Yao
Mingli Yao Chief Executive Officer Tongli Pharmaceuticals (USA), Inc. |
