January 6, 2012
Andrew D. Mew Accounting Branch Chief Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 |
| Form 10-K for the Fiscal Year Ended December 31, 2010 |
| Filed May 18, 2011 |
| File No. 000-28767 |
We are in receipt of the Staff’s letter, dated December 19, 2011 (the “Letter”). On behalf of China 3C Group (the “Company”), we are requesting an extension until January 19, 2012 to respond to the comments in the Letter. We are filing this letter at the request of Milwood Hobbs in accordance with a telephone conference on January 5, 2012. We believe that this additional time will be sufficient for the Company to consult with its advisors and properly respond to the comments set forth in the Letter.
Thank you for your consideration.
Partner
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