![graphic image](https://capedge.com/proxy/CORRESP/0000910680-11-000033/correspondence01212011.jpg) | CHINA GREEN MATERIAL TECHNOLOGIES, INC. No. 1 Yantai Third Road Centralism Area Haping Road Harbin Economic and Technological Development Zone Harbin, P.R. China 150060 Telephone: 86-451 51750888 |
Ms. Jennifer Thompson
Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: China Green Material Technologies, Inc. (File No. 001-15683)
• Form 10-K for the year ended December 31, 2009
filed April 12, 2010
• Form 10-Q for Fiscal Quarter Ended June 30, 2010
filed August 16, 2010
• Form 10-Q for Fiscal Quarter Ended June 30, 2010
filed August 16, 2010
Dear Ms. Thompson:
We respectfully request additional time to respond to your letter of January 6, 2011. Our legal counsel has discussed with a member of the Commission’s staff an extension until Friday, February 4, 2011 for this purpose. We appreciate your consideration of this request.
| Very truly yours, /s/ Zhonghao Su Zhonghao Su Chief Executive Officer |
cc: Ms. Sondra Snyder
Securities and Exchange Commission
Timothy I. Kahler, Esq.
Troutman Sanders LLP