December 17, 2007
Via EDGAR
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
Attention: Barbara Jacobs, Assistant Director
| Re: | e-Future Information Technology Inc. | |
| Registration Statement on Form F-3 | ||
| File No. 333-147329 |
Dear Ms. Jacobs:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned requests acceleration of the effective date of the above-captioned Registration Statement to 11:00 a.m., Eastern Daylight Time, on December 19, 2007 or as soon thereafter as practicable.
In connection with this request, the undersigned acknowledges as follows:
| • | should the Securities and Exchange Commission (“SEC”) or the staff of the SEC, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any action with respect to the filing; |
| • | the action of the SEC or the staff of the SEC, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the undersigned may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States. |
| Sincerely, | ||
| E-FUTURE INFORMATION TECHNOLOGY INC. | ||
| By: | /s/ Yanchun (Adam) Yan | |
| Yanchun (Adam) Yan | ||
| Chief Executive Officer | ||
| cc: | Mark P. Shuman, Esq. | |
| Hugh Fuller, Esq. |
