CDOOR CORP.
Room 3304, Bldg. #6, Lane 218, Wu-Zhou Road
Zhong-Huang Plaza
Shanghai, China 200080
February 8, 2007
VIA EDGAR
SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
Washington, D.C.
U.S.A., 20549
Mail Stop 0610
Attention: Mr. John L. Krug, Division of Corporate Finance
Dear Mr. Krug:
| Re: | CDoor Corp. (the "Company") |
Company Acknowledgements
In connection with our filing of our Definitive Proxy Statement on Schedule 14A via EDGAR on February 7, 2007, we acknowledge that:
| | (i) | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| | (ii) | 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 |
| | (iii) | the Company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States. |
| | | |
| | Yours very truly, |
| | |
| | CDOOR CORP. |
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| | Per: | /s/ Ka Yu |
| |
Ka Yu, President & CEO |
