MADISON WILLIAMS AND COMPANY, LLC
April 21, 2010
VIA FACSIMILE AND EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: | China Jo-Jo Drugstores, Inc. |
Registration Statement on Form S-1 | |
File No. 333-163879 |
Ladies and Gentleman:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Madison Williams and Company, LLC joins the request of China Jo-Jo Drugstores, Inc. (the “Company”), that the effective date of the Registration Statement referred to above be accelerated so as to permit it to become effective at 9:00 a.m., Eastern Time, on Thursday, April 22, 2010, or as soon thereafter as possible.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that between April 6, 2010 and the date hereof, 690 copies of the Preliminary Prospectus, dated April 6, 2010 have been distributed as follows:
Sent to Underwriters | 400 | |||
Sent to Dealers | 50 | |||
Sent to Institutional Investors | 240 | |||
Sent to Others | 0 | |||
Total: | 690 |
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
MADISON WILLIAMS AND COMPANY, LLC
By: /s/ GREGG MOCKENHAUPT
Gregg Mockenhaupt
Managing Director