March 15, 2010
Pamela Long Assistant Director United States Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Mail Stop 4631 Washington, DC 20549 |
Re: | China Architectural Engineering, Inc. |
Preliminary Information Statement on Schedule 14C filed January 20, 2010 |
File No. 001-33709 |
Tandy Representations |
On behalf of China Architectural Engineering, Inc., a Delaware corporation (the “Company”), and further to the letter from the Company to the Commission dated March 15, 2010 in relation to the Company’s Amendment No. 1 to the Preliminary Information Statement on Schedule 14C and the Commission’s comment letter dated February 19, 2010, the undersigned hereby acknowledges and agrees that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in its filings; |
• | 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. |
Should you have any questions or require any additional information, please contact Anh Q. Tran, Esq. of K&L Gates LLP, our legal counsel, at (310) 552-5083 or by facsimile at (310) 552-5007.
Sincerely,
/s/ Luo Ken Li
Luo Ken Li
Chief Executive Officer
cc: | Anh Q. Tran, Esq. Ed Kelly, Securities and Exchange Commission |