IRVINEVENTURELAWFIRM, LLP
ATTORNEYS AT LAW
19900 MACARTHUR BOULEVARD
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IRVINE, CALIFORNIA 92612
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February 3, 2017
FILED THROUGH EDGAR
Mr. Carlos Pacho
Senior Assistant Chief Accountant
Securities Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| RE: | Chineseinvestors.com Form 10-K/A for year ended May 31, 2016 |
| File No. 000-54207, Inc. (“Company” or “Registrant”) |
Dear Mr. Pacho:
This letter is in response to your comment letter dated February 2, 2017. Your single comments is reproduced in standard font and are indented. Our responses are set off in italics.
Item9A. Controls and Procedures Management’s Annual Report on Internal Control Over Financial Reporting
Please revise to provide a report on your internal control over financial reporting at May 31, 2016 and provide reference to the 2013 COSO framework used. Also, delete the management’s report on internal control over financial reporting as of May 31, 2015 and 2014. Refer to item 308(a) of Regulation S-X.
We have made the requested changes to Item 9A consistent with Regulation S-X, Item 308(a), 17 C.F.R. 229.308(a).
| Very truly yours, | |
| IRVINE VENTURE LAW FIRM, LLP | |
| /s/ Michael E. Shaff | |
| Michael E. Shaff |
| cc: | Mr. Paul Dickman |
| Ms. Melissa Armstrong |
