 | Winston-Salem NC 27101-2400 t 336 607 7300 f 336 607 7500 www.KilpatrickStockton.com |
direct fax 336 734 2608 |
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Preliminary Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 of China Finance, Inc. (File Nos. 333-46114 and 005-79787) |
Ladies and Gentlemen:
On behalf of our client, China Finance, Inc. (the “Company”), enclosed for filing please find the Company’s preliminary proxy statement for the Annual Meeting of Shareholders to be held with respect to a the proposed election of three directors to the Company’s Board.
Please contact Jeffrey T. Skinner at (336) 607-7512 with any questions or comments regarding this filing.
Sincerely,
/s/ Jeffrey T. Skinner