| 中参字[2013] 061801 号 | 签发人：刘长祯 |
June 25, 2013
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Tiffany Piland
| Re: | China Ginseng Holdings, Inc. | |
| Form 10-Q for Fiscal Year Ended June 30, 2012 | ||
| Filed October 4, 2012 | ||
| Form 10-Q for Quarter Ended December 31, 2012 | ||
| Filed February 14, 2013 | ||
| Form 10-Q for Quarter Ended March 31, 2013 | ||
| Filed May 20, 2013 | ||
| File No. 000-54072 |
Dear Ms. Piland,
This letter is provided in response to your letter dated June 12, 2013 regarding the above-referenced filings of our client, China Ginseng Holdings, Inc. (the “Company”). We hereby acknowledge the following:
● | We are responsible for the adequacy and accuracy of the disclosure in our filing; |
| ● | 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 |
| ● | We may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States |
| /s/ Changzhen Liu | ||
| Changzhen Liu | ||
| Principal Executive Officer | ||