September 25, 2009
Ms. Joanna Lam
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4628
150 F Street, N.E.
Washington D.C. 20549-4628
Re: China Energy Corporation
Form 10-K for the Fiscal Year Ended November 30, 2008
Filed on March 16, 2009
Form 10-Q for the Fiscal Quarter Ended February 28, 2009
Filed on April 20, 2009
Form 10-Q for the Fiscal Quarter Ended May 31, 2009
Filed July 22,2009
File No. 000-52409
Dear Ms. Lam:
On behalf of our client, China Energy Corporation (the “Company”) and pursuant to our telephone conversation, we respectfully request an additional extension of time from September 25, 2009 to October 2, 2009 to respond to the Staff’s comments in its letter dated August 28, 2009.
If you have any questions, please do not hesitate to call.
Very truly yours,
/ s / Ronit Fischer
Ronit Fischer
cc: Mitchell Nussbaum
Loeb & Loeb LLP
Los Angeles New York Chicago Nashville www.loeb.com
A limited liability partnership including professional corporations