China Shenghuo Pharmaceutical (KUN) 8-K China Shenghuo Announces Delay in Filing Form 10-Q for the Fiscal 2008 Second Quarter

Exhibit 7

August 22, 2008

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington D.C. 20549

Ladies and Gentlemen:

We have been furnished with a copy of and have read the response to Item 4.02, Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review, in Form 8-K for the event that occurred on August 20, 2008, to be filed by our client China Shenghuo Pharmaceutical Holdings, Inc. with the Securities and Exchange Commission and are in agreement with the statements made in the response to that Item.

/s/ HANSEN, BARNETT & MAXWELL, P.C. 

HANSEN, BARNETT & MAXWELL, P.C.