CHINA ELITE INFORMATION CO., LTD.
c/o DeHeng Chen Chan, LLC
225 Broadway, Suite 1910
New York, NY 10007
January 12, 2007
BY FAX (202-772-9210) AND ELECTRONIC SUBMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Michael McTiernan, Esq.
| Re: | China Elite Information Co., Ltd. |
Post-Effective Amendment No. 3
To Registration Statement on Form SB-2, File No.: 333-100803
Dear Mr. McTiernan:
China Elite Information Co., Ltd. hereby requests acceleration of the effective time of the above-referenced Post-Effective Amendment No. 3 to the Registration Statement to 10:00 AM on January 16, 2007 or as soon thereafter as is possible.
Respectfully submitted,
CHINA ELITE INFORMATION CO., LTD.
| By: | /s/ Li Kin Shing |
Li Kin Shing
Chief Executive Officer