CHINA INFRASTRUCTURE CONSTRUCTION CORPORATION
C915 Jia Hao International Business Center
116 Zizhuyuan Road Haidan District
Beijing, China 100097
Tel. 86-10-5170-9287
Fax 86-10-8844-8198
October 15, 2010
Mr. Edward M. Kelly
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| | Re: | China Infrastructure Construction Corporation |
Pre-effective Amendment No. 3 to
Registration Statement on Form S-1
Filed August 30, 2010
File No 333-165742
Dear Mr. Kelly:
Reference is made to your comment letter, dated September 9, 2010, relating to the subject Registration Statement on Form S-1. Contemporaneously with the filing of this letter we are filing Amendment No. 4 to Registration Statement on Form S-1.
Because of the market conditions, we do not wish to pursue the underwritten offering any further. As a result, the Registration Statement has been revised to remove the respective prospectus and references to the underwritten offering, and Amendment No. 4 to the Registration Statement includes only the resale prospectus.
| | Very truly yours, | |
| | | |
| | China Infrastructure Construction Corporation | |
| | | | |
| | By: | /s/ Rong Yang | |
| | | Rong Yang | |
| | | Chief Executive Officer | |
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