China Sky One Medical, Inc.
Room 1706, No. 30 Di Wang Building, Gan Shui Road,
Nandang District, Harbin, People’s Republic of China 150001
September 25, 2007
VIA FACSIMILE AND U.S. MAIL
Joshua Thomas, Staff Accountant
Division of Corporation Finance
Office of Emerging Growth Companies
US Securities and Exchange Commission
100 F Street, North East
Washington, D.C. 20549
Re: China Sky One Medical, Inc.
Item 4.02 Form 8-K
Filed September 18, 2007
File No. 0-26059
Comment Letter dated September 19, 2007
Dear Mr. Thomas:
This will respond to the above-referenced comment letter regarding the Form 8-K filing by China Sky One Medical, Inc. (the “Company”). Please be advised that the Company acknowledges the following:
1.
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
2.
The staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
3.
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Liu Yan-Qing
Dr. Liu Yan-Qing, President and CEO
China Sky One Medical, Inc.
