Beijing Century Health Medical (SULU) Inactive
Filed: 15 Sep 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
September 15, 2010
Mary Mast
Staff Accountant
Securities and Exchange Commission
100 F Street, N.E., Stop 7010
Washington, D.C. 20549
Re:
Beijing Century Health Medical, Inc., formerly Super Luck, Inc.
Form 10-K for the year ended November 30, 2009
Form 10-Q for the three months ended February 28, 2010
File Number: 000-51817
Dear Ms. Mast:
Please be advised that our law firm serves as legal counsel to Beijing Century HealthMedical, Inc., a Delaware corporation (the “Company”).
This letter is in regards to your comment letter dated September 2, 2010 (the “Comment Letter”). The Company is in receipt of the Comment Letter. The Company is currently in the process of responding to your comments. Due to the nature of the comments, the Company is unable to meet the filing deadline set forth in your Comment Letter. The Company anticipates that it will be able to respond to the comments on or before October 1, 2010. Accordingly, on behalf of the Company, we respectfully request an additional extension until October 8, 2010 in which to submit the Company’s responses to the Comment Letter. Your understanding with this matter is greatly appreciated.
Thank you for your time and assistance with this matter. Please feel free to contact me if you have any questions regarding the foregoing.
FRASCONA JOINER GOODMAN AND GREENSTEIN, P.C.
By: /s/ Gary S. Joiner, Esq.
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