First Capital China CORRESP Correspondence with SEC

Artcraft V, Inc.

Baimang Checking Station 1^st Building South

Mountain Xili Town

Shenzhen, China

February 9, 2007

U.S. Securities & Exchange Commission

Office of Small Business

450 Fifth Street NW

Washington, D.C. 20549

Re:	Artcraft V, Inc.
	File No. 333-131019

Dear Sir/Madam:

Request is hereby made for the acceleration of the effective date of our Registration Statement on Form SB-2, File No. 333-131019, to 10am. Eastern Standard Time on February 12, 2007, or as soon as practicable thereafter.

We are also aware that:

•  Should the Commission or the staff, acting pursuant to a 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 a 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;

• 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 law of the Untied States.

Very truly yours,

Artcraft V, Inc.

/s/ Li Te Xiao

PRESIDENT AND SECRETARY