China Marine Food Group Limited (CMFO) Inactive
Filed: 8 Jul 10, 12:00am
DA BA INDUSTRIAL ZONE
SHISHI CITY
FUJIAN, CHINA 362700
July 7, 2010
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N. E., Mail Stop 3561
Washington, D.C. 20549
Attention: H. Roger Schwall
| RE: | Amendment No. 1 to Form 10K for |
the fiscal year ended December 31 2009
China Marine Food Group Ltd.
File No. 001- 34422
Dear Mr. Schwall:
With respect to your comments in your letter of June 16, 2010 regarding the Annual Report on Form 10-K for the fiscal year ended December 31, 2009 of China Marine Food Group Ltd., 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. |
Thank you for your consideration of our response.
| Yours truly, | |||
/s/ Pengfei Liu, | |||
| Pengfei Liu, | |||
| Chief Executive Officer |