| Date: | August 11, 2009 | |
| To: | Mr. Adam Phippen | |
| United States Securities and Exchange Commission (the “Commission”) | ||
| Division of Corporation Finance | ||
| Tel (202) 551-3336 | ||
| From: | Mr. Guosheng Xu | |
| Chief Executive Officer | ||
| Zhaoheng Hydropower Limited | ||
| Tel (86) 755-8207-0966 | ||
| Fax (86) 755-8207-1998 | ||
| Re: | Zhaoheng Hydropower Company | |
| Item 4.02 Form 8-K | ||
| Filed June 12, 2009 | ||
| File No. 0-52786 |
Dear Mr. Phippen:
We refer to the Commission’s comment letter concerning our Form 8-K furnished on June 12, 2009, which was dated August 5, 2009 and received on August 6, 2009. We are in the process of preparing our responses to the Commission’s comments. However, we will require additional time to liaise with our auditor and external advisor to prepare our responses. As such, we hereby respectfully submit to the Commission our request for an extension of the submission date from August 13, 2009 (being five business days from the date of receipt of the Commission’s comments) to August 31, 2009.
Thank you in advance for your favorable consideration and the granting of the extension.
With best regards,
/s/ Guosheng Xu
Guosheng Xu
Chief Executive Officer