Beijing Century Health Medical (SULU) Inactive
Filed: 7 Jun 10, 12:00am
Frascona, Joiner, Goodman and Greenstein, P.C.
4750 Table Mesa Drive
Boulder, CO 80305
Ph: (303) 494-3000
Fax: (303-494-6309
June 7, 2010
Dana M. Hartz
Staff Accountant
Securities and Exchange Commission
100 F Street, N.E., Stop 7010
Washington, D.C. 20549
Re:
Beijing Century Health Medical, Inc.
Item 4.02 Form 8-K
Filed May 10, 2010
File Number: 000-51817
Dear Ms. Hartz:
On behalf of Beijing Century Health Medical, Inc., a Delaware corporation (the “Company”), enclosed please find our responses to your comment letter of June 3, 2010.
Item 4.02 Form 8-K
1.
You disclose in the second paragraph of the Item 4.02 Form 8-K filed May 10, 2010 that “the filing of any amendments to annual or quarterly reports shall not be deemed to be an admission that the original filings, when made, included any untrue statements of material fact or omitted to state a material fact necessary to make a statement contained therein not misleading.” Please revise the statement to say that you do not admit by the filing of the restatement that the original filings were false and misleading and that this would be decided by a court of competent jurisdiction.
RESPONSE:
In response to comment 1, we have revised the language identified in comment 1 in our Form 8-K/A filed with the SEC on June 7, 2010 to read: “The Company does not admit that by the filing of the restatement of any of the Company’s financial statements that the original filings were false and misleading; this would be decided by a court of competent jurisdiction.”
Thank you for your assistance with this process. Please feel free to contact us with any questions that you have.
FRASCONA JOINER GOODMAN AND GREENSTEIN, P.C.
By: /s/ Gary S. Joiner, Esq.
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