No. 16 Dalian Road, Haping Road
Centralized Industrial Park, Harbin Development Zone
P.R. China 150060
VIA EDGAR
Linda Cvrkel
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Washington, DC 20549
| | Re: | Xinyinhai Technology, Ltd. |
| | | Form 10-K for the fiscal year ended December 31, 2008 |
| | | File No. 000-51012 |
Dear Ms. Cvrkel:
I am writing in response to your letter dated September 2, 2009. We are actively preparing a response to the comment set forth in your letter. However we will require additional time to provide a complete response. We expect to file our response on EDGAR no later than September 28, 2009.
| | Yours. |
| | |
| | /s/ Tian Ling |
| | |
| | Tian Ling, Chief Executive Officer |
