VIA EDGAR and FACSIMILE (202-772-9218)
June 19, 2008
Peggy Fisher Assistant Director Division of Corporation Finance Securities and Exchange Commission 100 F. Street, N.E. Washington, DC 20549-6010 |
Re: 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 9:30 a.m. Eastern Standard Time on June 19, 2008 or as soon thereafter as practicable.
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