China Vitup Health Care Holdings, Inc.
108-1 Nashan Road
Zhongshan District
Dalian, P.R.C.
April 22, 2010
Tabitha Akins
Staff Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E. Mail Stop 3561
Washington, D.C. 20549
Re:
China Vitup Health Care Holdings, Inc.
Item 4.01 Form 8-K
Filed April 20, 2010
File No. 000-52489
Dear Ms. Akins:
In connection with responding to your comment letter dated April 21, 2010, China Vitup Health Care Holdings, Inc., a Nevada corporation (the “Company”), hereby acknowledges that:
·
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.
Sincerely yours,
China Vitup Health Care Holdings, Inc.
/s/ Chunxaing Li, Chief Financial Officer