| Date: | August 31, 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 Company 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 31, 2009 to September 16, 2009.
Thank you in advance for your favorable consideration and the granting of the extension.
With best regards,
| /s/ Guosheng Xu |
| Guosheng Xu |