FUDA GROUP (USA) CORPORATION
48 Wall Street, 11th Floor
New York, New York 10005 USA
646-751-7488
November 30, 2016
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
RE: | Fuda Group (USA) Corporation |
Registration Statement Amendment 9 on Form S-1
Filed November 16, 2016
File No. 333-208078
Gentlepersons:
In regard to the above referenced Registration Statement, the Fuda Group (USA) Corporation (the “Company”) and its management acknowledge that:
* Should the Commission or its staff, acting pursuant to its delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing;
* The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
* The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely, | |
FUDA GROUP (USA) CORPORATION | |
/s/ Xiaobin Wu | |
Chief Executive Officer |