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| December 15, 2010 |
VIA EDGAR
Ms. Janice McGuirk
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | BTHC XV, Inc. | |
| Current Report on Form 8-K, filed November 4, 2010 | ||
File No. 0-52808 |
Dear Ms. McGuirk:
This will confirm the telephone conversation you had with my colleague, Timothy French, on December 10, 2010 regarding the timing of the responses of our client, BTHC XV, Inc. (the “Company”), to the comments contained in your letter to the Company, which was dated December 1, 2010.
As per the telephone conversation, the Company has informed me that it will respond to your comments on or before December 31, 2010. I understand this is acceptable to the Staff.
Please call me at (212) 885-5000 if you have any questions.
| Very truly yours, | |
| /s/ William Zheng | |
| William Zheng |