GUZOV OFSINK, LLC
Attorneys at Law
600 Madison Avenue, 14th Floor,
New York, NY 10022
Telephone: (212) 371 8008 Facsimile: (212) 688 7273
www.golawintl.com
July 12, 2007
BY FACSIMILE AND FEDERAL EXPRESS
U.S. Securities and Exchange Commission Fax: (202) 772 9217
100 F Street, NE
Washington, DC 20549-4561
| Attention: | Mr. Jeffrey P. Riedler/ Ms. Jennifer Riegel |
Division of Corporate Finance
| Re: | West Coast Car Company |
Form S-1 filed June 29, 2007
File No. 333-144235
Dear Mr. Riedler and Ms. Riegel:
Reference is made to your letter of July 11, 2007.
Our response to your only comment in the letter, which is reproduced below, is as follows:
1. We note the filing does not include the signature of your controller or principal accounting officer. Please include his signature in an amended Form S-1. If Yizhao Zhang, the CFO, also serves as the controller or principal accounting officer, his signature should be captioned as such in your amended filing. See Instructions 1 and 2 to the Signatures section of Form S-1.
Answer: Mr. Yizhao Zhang is also the controller and principal accounting officer of the Company and his title has been revised accordingly in the amended signature page of Amendment No. 1 to Form S-1, which has been filed today. A copy of the revised signature page is attached hereto for your ease of reference.
In accordance with your request, on behalf of the Company we represent as follows:
• the Company acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in providing staff comments on the filing, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing;
• the Company acknowledges that, the 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 acknowledges that it may not assert staff comments as a defense in any proceeding initiated by the Commission or any other person under the federal securities laws of the United States.
We would appreciate it if you could kindly let us know that the amendment is in order and satisfactory so that we may request an acceleration of the effective date of the registration statement. Thank you.
| | Very truly yours, |
| | |
| | GUZOV OFSINK LLC |
| | |
| | |
| | /s/ Darren Ofsink |
| | Darren Ofsink |
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Weifang, State of Changle on June 29, 2007.
| | | |
| | WEST COAST CAR COMPANY |
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| | By: | /s/ Qingtai Liu |
| |
Qingtai Liu |
| | President and Chief Executive Officer |
Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated:
Signature | Title | Date |
| | | |
/s/ Qingtai Liu | President and Chief Executive | June 29, 2007 |
| Qingtai Liu | Officer and director | |
| | | |
/s/ Yizhao Zhang | Chief Financial Officer, | June 29, 2007 |
| Yizhao Zhang | Controller and Principal | |
| | Accounting Officer | |
| | | |
/s/ Yongqiang Wang | Director | June 29, 2007 |
| Yongqiang Wang | | |
| | | |
/s/Chris Wenbing Wang | Director | June 29, 2007 |
| Chris Wenbing Wang | | |
| | | |
/s/ Changxin Li | Director | June 29, 2007 |
| Changxin Li | | |
| | | |
/s/ Winfred Lee | Director | June 29, 2007 |
| Winfred Lee | | |
