Beijing Century Health Medical (SULU) Inactive
Filed: 2 Sep 09, 12:00am
Super Luck, Inc.
11/F, Tower A, Soho New Town
No. 88 Jianguo Road, Chaoyang District,
Beijing, China 100022
September 2, 2009
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E., Stop 7010
Washington, D.C. 20549
Re:
Super Luck, Inc.
Form 10-K for the year ending November 30, 2008
File Number: 0-51817
Dear Mr. Rosenberg:
In connection with our written responses to your comment letter dated August 11, 2009, Super Luck, Inc., a Delaware corporation (the “Company”), hereby acknowledges that:
·
the Company is responsible for the adequacy and accuracy of the disclosure in the 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
·
the Company 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.
Sincerely yours,
Super Luck, Inc.
/s/Yan Tsang, Chief Executive Officer