CHINA YIDA HOLDING, CO.
28/F Yifa Building
No. 111 Wusi Road
Fuzhou, Fujian, P. R. China, 350003
October 12, 2012
Via EDGAR
Attn: Ms. Kathleen Krebs, Special Counsel
U.S. Securities and Exchange Commission
Washington, D.C. 20549-0302
| Re: | China Yida Holding, Co. |
| Form 10-K for the Fiscal Year Ended December 31, 2011 |
| Filed March 29, 2012 |
| Amendment No. 1 to Form 10-K for the Fiscal Year Ended |
| December 31, 2011 |
| Filed June 4, 2012 |
| Amendment No. 1 to Form 10-Q for the Fiscal Period Ended March 31, 2012 |
| Filed July 26, 2012 |
| Form 10-Q for the Fiscal Period Ended June 30, 2012 |
| Filed August 13, 2012 |
| Response dated September 14, 2012 |
| File No. 001-34567 |
Dear Ms. Krebs,
We are in receipt of the comment letter issued by the United States Securities & Exchange Commission (the “Commission”) dated September 20, 2012 regarding the above referenced filings (the “Comment Letter”). Please accept this correspondence as a request for an extension to provide the Commission with our response to the Comment Letter due to the lengthy process in translating the documents from Chinese to English as requested in the Comment Letter. Accordingly, the Company will respond to the Commission’s comment letter, no later than Friday, November 30, 2012.
Thank you for your attention to this matter.
Sincerely, | ||
/s/ Minhua Chen | ||
China Yida Holding, Inc. Name: Minhua Chen | ||
Title: Chief Executive Officer |