CHINA AOXING PHARMACEUTICAL COMPANY, INC.
444 Washington Boulevard, Unit 2424
Jersey City, NY 07310
201-420-1076
March 31, 2008
VIA EDGAR
Jim B. Rosenberg
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: China Aoxing Pharmaceutical Company, Inc.
Form 10-KSB for the fiscal year ended June 30, 2007
File No. 001-32674
Dear Mr. Rosenberg:
I am writing in response to your letter to our Chairman, Zhenjiang Yue, dated February 29, 2008. Our staff, with the assistance of our accountants, continues to prepare a response to the SEC comments. Our independent accountants, however, have been distracted by the demands of their clients whose 10-KSBs are due today, and have not been able to provide the assistance we require. So we require additional time. We expect to have a complete response to your comments filed on or before April 14, 2008.
Sincerely,
/s/ Hui Shao
Hui Shao
Senior Vice President
