HUBEI MINKANG PHARMACEUTICAL LTD.
55 Ubi Ave. 3, #03-01, Mintwell Building
Singapore 408864
December 21, 2011
Via EDGAR Correspondence
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.
United States of America 20549
| Attention: | Mr. Jeffrey Riedler, Assistant Director |
| | Re: | Hubei Minkang Pharmaceutical Ltd. |
Form 8-K and 8-K/A
Filed September 26, 2011 and October 11, 2011
File No. 000-53231
This response is submitted under the Closing Comments of your letter to Hubei Minkang Pharmaceutical Ltd. (the “Company”) dated October 26, 2011, which required that the Company provide a written statement acknowledging certain items set forth in your letter.
Accordingly, the Company hereby acknowledges as follows:
| | · | 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. |
Very truly yours,
HUBEI MINKANG PHARMACEUTICAL LTD.
By: /s/ Lee Tong Tai
Lee Tong Tai
President and Director
