XINYINHAI TECHNOLOGY, LTD.
No. 16 Dalian Road, Haping Road
Centralized Industrial Park, Harbin Development Zone
P.R. China 150060
June 29, 2009
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 June 18, 2009. We are actively preparing responses to the comments set forth in your letter. However we will require additional time to provide complete responses. We expect to file our responses on EDGAR no later than July 15, 2009.
Yours,
/s/ Tian Ling
Tian Ling, Chief Executive Officer