VIA EDGAR and FACSIMILE (202-772-9218)
June 16, 2008
Peggy Fisher Assistant Director Division of Corporation Finance Securities and Exchange Commission 100 F. Street, N.E. Washington, DC 20549-6010 |
Hong Kong Highpower Technology, Inc. |
Registration Statement on Form S-1 |
File No. 333-147355 |
Dear Ms. Fisher:
WestPark Capital, Inc. respectfully joins the request of Hong Kong Highpower Technology, Inc. (the “Company”), that the Commission accelerate the effective date of the Company’s Registration Statement on Form S-1, File No. 333-147355, as amended, to 4:30 p.m. Eastern Standard Time on June 18, 2008 or as soon thereafter as practicable.
If requested, we will provide the Commission details in a supplemental letter of the distribution of the preliminary prospectus dated June 4, 2008.
WESTPARK CAPITAL INC.
As Representative
/s/ Richard Rappaport
By: Richard Rappaport
1900 Avenue of the Stars, Suite 310, Los Angeles, CA 90067 · Ph (310) 843-9300 · Fax (310) 843-9304