SINOVAC BIOTECH LTD.
No. 39 Shangdi Xi Road
Haidian District, Beijing
P.R. China 100085
Tel: 86-10-82890088
Fax: 86-10-62966910
August 31, 2005
SECURITIES AND EXCHANGE COMMISSION
450 5th Street N.W.
Washington, D.C.
U.S.A., 20549 – 0405
Attention: Mr. Mark Brunhofer, Staff Accountant, Division of Corporation Finance
Dear Mr. Brunhofer:
Re: Sinovac Biotech Ltd. (the “Company”)
Follow up acknowledgements on Form 20-F amendment
In connection with our filing of our amended Form 20-F/A-1 annual report via EDGAR on August 31, 2005, we acknowledge that:
- the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
- staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
- the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Yours very truly,
Sinovac Biotech Ltd.
Per: /s/ Weidong Yin
Weidong Yin, President & CEO