| China Direct Industries, Inc. |
| 431 Fairway Drive, Suite 200 |
| Deerfield Beach, FL 33441 |
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Karl Hiller, Branch Chief |
| | Craig Arakawa |
| Re: | China Direct Industries, Inc. (the "Company") |
| | Item 4.02 Form 8-K filed on December 29, 2009 |
| | File No. 001-33694 |
Ladies and Gentlemen:
The Company is in receipt of the staff’s comment letter dated January 5, 2010. As indicated below, the Company will file Form 8-K/A (Amendment No. 1) to the Form 8-K it filed with the Commission on December 31, 2009, which shall include the requested disclosure.
| 1. | We note that your disclosure pertaining to non-reliance on your December 31, 2008 financial statement does not include a statement indicating whether the underlying errors causing non-reliance were discussed with your independent accountant. Please amend your filing to comply with Item 4.02(a)(3) of Form 8-K. |
RESPONSE: The requested disclosure will be included in Form 8-K/A (Amendment No. 1) to be filed on January 8, 2010.
We trust the foregoing responds to the staff's comment.
| | Sincerely, |
| | |
| | |
| | Andrew X. Wang, Executive Vice President and Chief Financial Officer |
