MEDARTS MEDICAL SYSTEM, INC.
6/F E Yang International Mansion #27
Science & Technology Road
Xi- an Hi- Tech Industry Development Zone
Xi’ an PRC 710075
August 10, 2006
Ms. Babette Cooper
Division of Corporate Finance
U.S. Securities & Exchange Commission
Mail Stop 3561
Washington, DC 20549-0306
Re: | Medarts Medical System, Inc. | |||
| Item 4.01 Form 8-K |
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| Filed July 18, 2006 |
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| File No. 0-51057 |
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Dear Ms. Cooper:
In connection with the above referenced filing, this letter will confirm that Medarts Medical System, Inc. (the “Company”) is aware of and acknowledges that:
- | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
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- | 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 |
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- | 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. |
Please contact me if you have any further questions regarding this matter.
Very truly yours,
Medarts Medical System, Inc.
By: | /s/ Wang Jun |
| Wang Jun |
| President; Chief Executive Officer; and Director |
