CHINA DIRECT INDUSTRIES, INC.
431 FAIRWAY DRIVE
Suite 200
Deerfield Beach, Florida 33441
telephone (954) 363-7333
telecopier (954) 363-7320
lazarus.rothstein@cdii.net
October 13, 2011
'CORRESP'
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: | H. Roger Schwall, Assistant Director |
| Jenifer Gallagher |
| Karl Hiller, Branch Chief |
| Parker Morrill |
| Laura Nicholson |
Re: | China Direct Industries, Inc. |
| Form 10-K for the fiscal year ended September 30, 2010 Filed December 23,2011 |
| Form 10-K/A for the fiscal year ended September 30, 2010 Filed January 28, 2011 |
| Form 10-Q for the quarterly period ended December 31, 2010 Filed February 14, 2011 |
| Form 10-Q for the quarterly period ended March 31, 2011 Filed May 16, 2011 |
| Form 10-Q for the quarterly period ended June 30, 2011 Filed August 15, 2011 |
| Form 10-Q/A for the quarterly period ended June 30, 2011 Filed September 9, 2011 |
| Response letter dated August 5, 2011 |
| File No. 001-33694 |
| |
Dear Mr. Schwall:
This letter confirms my telephone conversation of earlier today with Jenifer Gallagher. China Direct Industries, Inc. has requested an extension until October 28, 2011 to respond to the staff’s comment letter dated September 30, 2011. China Direct Industries, Inc. appreciates the courtesy of the staff in providing this extension.
Please feel free to contact me if the staff has any questions regarding this request.
| Sincerely, |
| |
| /s/ Lazarus Rothstein |
| Executive Vice President and |
| General Counsel |
cc: Dr. James (Yuejian) Wang, CEO
Andrew X. Wang, CFO
Sherb & Co., LLP