AOXING PHARMACEUTICAL COMPANY, INC.
15 Exchange Place, Suite 500
Jersey City, NJ 07302
December 14, 2010
Division of Corporation Finance
Securities and Exchange Commission
100 F Street
Washington, DC 20549
| | Re: | Aoxing Pharmaceutical Company, Inc. |
| | | Registration Statement on Form S-3 |
| | | Filed July 26, 2010 |
| | | File No. 333-168305 |
Ladies and Gentlemen:
Aoxing Pharmaceutical Company, Inc., pursuant to Rule 477, hereby requests that the Securities and Exchange Commission consent to the withdrawal of the Company’s registration statement on Form S-3 (File No. 333-168305). We are requesting withdrawal of the registration statement because we have determined that Aoxing Pharmaceutical Company, Inc. does not meet the conditions to use Form S-3 set forth in General Instruction 1A(3)(b).
If you have any questions or require further information regarding this application, please contact our counsel, Robert Brantl, at 914-693-3026.
| | Sincerely, |
| | |
| | /s/ Zhenjiang Yue |
| | |
| | Zhenjiang Yue |
| | Chief Executive Officer |
