China United Insurance Service, Inc.
7F, No. 311 Section 3
Nan-King East Road
Tapei City, Tawain
April 14, 2014
Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Re: | China United Insurance Service, Inc. |
Form 10-K for the Fiscal Year Ended June 30, 2013
Filed September 30, 2013
Form 10-Q for the Quarterly Period Ended September 30, 2013
Filed November 12, 2013
File No. 000-54884
Dear Mr. Rosenberg:
On April 1, 2014, China United Insurance Service, Inc. (the “Company”) received a letter from the Staff of the Securities and Exchange Commission (the "Commission") dated April 1, 2014 (the “Letter”). The Company hereby requests an extension of the due date of the Company’s response to the Letter to May 7, 2014.
An extension is necessary due to the need for the Company to obtain and compile additional financial information and coordinate a response with its advisors, staff and former auditors, which is necessary for an adequate response to the Letter.
Comments or questions regarding this letter may be directed to the undersigned or Ryan J. Nail of the Nail Law Group, at (415) 488-5581.
Sincerely, | ||
/s/ Chuang Yung Chi | ||
Chuang Yung Chi | ||
Chief Financial Officer |
cc: | Ryan J. Nail |
The Nail Law Group |