December 31, 2009
Peggy Fisher Assistant Director United States Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Mail Stop 3030 Washington, DC 20549 |
| Re: | China Electric Motor, Inc. |
| Registration Statement on Form S-1 |
| Filed October 14, 2009 and amended October 19, 2009 and December 4, 2009 |
| File No. 333-162459 |
On behalf of China Electric Motor, Inc., a Delaware corporation (the “Company”), we hereby submit to you for the Staff’s review the photographs that the Company proposes to insert into the front insider and back inside covers of the prospectus included in the above referenced Registration Statement. We are also forwarding to you via Federal Express two courtesy copies of this letter and the photographs.
Should you have any questions or require any additional information, please contact the undersigned at (310) 552-5000 or by facsimile at (310) 552-5001.
Sincerely,
/s/ Melissa A. Brown, Esq.
Melissa A. Brown, Esq.
cc: Yue Wang, China Electric Motor Inc., Chief Executive Officer
Enclosures
