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October 31, 2007
Via Edgar and Facsimile, (202) 772-9202
Securities and Exchange Commission
Office of Emerging Growth Companies
Division of Corporation Finance
100 F Street, N.E., Mail Stop 3561
Washington D.C. 20549
Attn: John Reynolds, Assistant Director
Susann Reilly, Attorney
Carlton Tartar
Re: Dahua, Inc.
Form SB-2, Amendment No. 8 filed September 5, 2007
File No. 333-122622
Dear Mr. Reynolds:
The commission has verbally requested the name of the government agency which told Dahua, Inc. that Dahua Inc. was expected to receive all necessary government approvals to proceed with its business plan. This agency is the Beijing Municipal Commission of Urban Planning.
As per the request of Susann Reilly, we are attaching to this letter all pages of Dahua, Inc.'s registration statement which will be revised pursuant to this and other verbal comments regarding the names of referenced governmental agencies and clarification of governmental policies regarding the potential auction of property originally acquired for luxury housing.
Thank you.
Very truly yours,
/S/ Andrea I. Weinstein
Andrea I. Weinstein
