Comjoyful International Company
J4-2-12, Diplomatic Residence Compound,
No.1 Xiushui Street, JianguomenWai,
Chaoyang District, Beijing 100600, China
April 25, 2014
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Larry Spirgel, Assistant Director
| Re: | Comjoyful International Company |
Form 8-K
Filed January 21, 2014
File No. 000-08299
Ladies and Gentlemen:
Comjoyful International Company (the “Company”) hereby advises the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that the Company has received the Staff's letter dated April 10, 2014 (the “Comment Letter”), regarding the Commission’s review of the Company’s Amendment No. 1 to Form 8-K filed on March 31, 2014 (the “8-K”). The Comment Letter requests that the Company respond within ten (10) business days from the date thereof or inform the Staff when the Company would provide a response. The Company and its auditors are in the process of finalizing the audited financial statements of Wuxi Kangjiafu Royal Traditional Investment Management Co., Ltd. for the year ended December 31, 2013. In order to accurately address the Staff’s accounting comments, the Company respectfully requests an additional extension until May 9, 2014 to respond the Comment Letter. The Company is committed to responding to the Comment Letter promptly and intends to provide a response to the Staff no later than May 9, 2014. Should you have any questions regarding the request made herein, please do not hesitate to contact me at +86 10 8589 2903. Thank you very much for your courtesy and cooperation in this matter.
Sincerely,
/s/Yazhong Liao
Name: Yazhong Liao
Title: Chief Executive Officer and President
| cc: | Lawrence Venick, Loeb & Loeb LLP | |
