Beijing Century HealthMedical, Inc.
Room 2213-14, 22nd Floor, Jardine House
1 Connaught Place, Central, Hong Kong
May 10, 2010
Mary Mast
Staff Accountant
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E., Stop 7010
Washington, D.C. 20549
Re:
Beijing Century HealthMedical, Inc. (fka Super Luck, Inc.)
Form 10-K for the Fiscal Year Ended November 30, 2009
Form 10-Q for the three months ended February 28, 2010
File No. 0-51817
Dear Ms. Mast:
In connection with responding to your comment letter dated April 28, 2010, Beijing Century HealthMedical, Inc. (fka 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,
Beijing Century HealthMedical, Inc.
/s/ Wilson Cheung, Chief Executive Officer