CHINA 3C GROUP
368 HuShu Nan Road
HangZhou City, Zhejiang Province, China 310014
October 29, 2009
Securities and Exchange Commission Division of Corporation Finance Mail Stop 3561 150 F Street, N.E. Washington D.C. 20549 | |
| Re: | China 3C Group Form 10-K Filed on April 15, 2009 File No. 000-28767 Supplemental Response Letter Dated August 31, 2009 |
Dear Mr. Williamson:
After discussions with our legal counsel and our board of directors, we have determined that we would be in a position to file a comprehensive response no later than November 16, 2009. Due to various factors, including (1) the preparation of the Company’s Quarterly Report on Form 10-Q, for the fiscal quarter ended September 30, 2009, and (2) additional time needed to thoroughly review the Staff’s comments, together with the referenced Form 10-K and Form 10-Q with our internal accounting team and auditors, we require this additional time to respond.
Please feel free to contact our counsel Mitchell Nussbaum of Loeb & Loeb at (212) 407-4159 with any questions or concerns in this regard.
| | Sincerely, | |
| | | | |
| | /s/ Zhenggang Wang Zhenggang Wang Chief Executive Officer | |
| cc: | Mitchell Nussbaum Loeb & Loeb LLP |
