AIDA PHARMACEUTICALS, INC.
31 Dingjiang Road, Jianggan District
Hangzhou, China 310016
86-571-85802712
January 25, 2008
EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey P. Riedler, Esq.
Re: AIDA Pharmaceuticals, Inc.
Registration Statement on Form SB-2, filed November 13, 2007
File No. 333-147318
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, AIDA Pharmaceuticals Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 10:00am, Eastern Time, on January 29, 2008, or as soon thereafter as possible.
We hereby acknowledge the following:
·
that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
AIDA Pharmaceuticals Inc.
/s/ Biao Jin
Biao Jin
Chief Executive Officer
