CHINA AOXING PHARMACEUTICAL COMPANY, INC.
40 Wall Street, 28th Fl
New York, NY 10005
646-512-5662
August 6, 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 June 18, 2008. We are engaged in preparing responses to the Staff’s comments in your letter. However the simultaneous preparation of our audited statements for the year ended June 30, 2008 has delayed our response to the Staff’s comments. We expect to have complete responses filed on or before August 29, 2008.
Sincerely,
/s/ Hui Shao
Hui Shao
Senior Vice President
