Beijing Century Health Medical (SULU) Inactive
Filed: 26 Apr 10, 12:00am
Super Luck, Inc.
Room 2213-14, 22nd Floor, Jardine House
1 Connaught Place, Central, Hong Kong
April 26, 2010
Dana M. Hartz
Staff Accountant
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E., Stop 7010
Washington, D.C. 20549
Re:
Super Luck, Inc.
Item 4.01 Form 8-K
Filed April 12, 2010
File Number: 0-51817
Dear Mr Hartz:
In connection with responding to your comment letter dated April 14, 2010, 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/ Wilson Cheung, Chief Executive Officer