[LOGO OF BLANK ROME LLP]
| Phone: | (215) 569-5579 |
| Fax: | (215) 832-5579 |
| Email: | taylor-j@blankrome.com |
August 2, 2010
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E
Washington, D.C. 20549
| | Re: | China Dongfang Healthcare Group Inc. |
| | Registration Statement on Form 10 |
Ladies and Gentlemen:
On behalf of our client, China Dongfang Healthcare Group Inc. (the “Company”), the Company is hereby filing with the Securities and Exchange Commission via EDGAR today a Registration Statement on Form 10 under Section 12(g) of the Securities Exchange Act of 1934, as amended (the “Registration Statement”).
Please feel free to contact the undersigned at (215) 569-5579, or my colleague, Jeffrey A. Rinde at Blank Rome LLP, (212) 885-5335, should any member of the Staff have any questions or comments regarding the Registration Statement or any of the foregoing. Facsimile transmissions may be sent to us at (215) 832-5579 and (917) 332-3009, respectively.
| | Very truly yours,
/s/ Jeffrey M. Taylor
Jeffrey M. Taylor |
| cc: | Xu Jianping Wu Pifa Jeffrey A. Rinde, Esq. |
One Logan Square 18th & Cherry Streets Philadelphia, PA 19103
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