 |  |
July 15, 2005
Via Edgar
Mr. Russell Mancuso, Branch Chief
Mr. Donald C. Hunt, Attorney-Advisor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | China Medical Technologies, Inc. |
| Registration Statement on Form F-1 |
| Publicly Filed on July 15, 2005 |
Dear Messrs. Mancuso and Hunt:
On behalf of our client, China Medical Technologies, Inc., a company organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Registration Statement on Form F-1(the “Registration Statement”).
If you have any questions, please do not hesitate to contact me at (+852) 2912-2503.
Best regards,
/s/ David T. Zhang
David T. Zhang
of LATHAM & WATKINS LLP
| cc: | Xiaodong Wu, Chairman and Chief Executive Officer, China Medical Technologies, Inc. |
| Sam Tsang, Chief Financial Officer, China Medical Technologies, Inc. |
| Shuang Zhao, Latham & Watkins LLP, Hong Kong |
| Leiming Chen, Shearman & Sterling LLP, Hong Kong |
| Jack Chow, KPMG, Hong Kong |
| Kenneth Bunce, KPMG-US Capital Markets Group, Hong Kong |