| Phone: | (212) 885-5000 |
| Fax: | (917) 885-5001 |
| Email: | JRinde@blankrome.com |
October 2, 2009
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Mail Stop 4720
| Attn.: | Jim B. Rosenberg Senior Assistant Chief Accountant | |
| Re: | China Sky One Medical, Inc. Form 10-K for the Period Ended December 31, 2008 Filed April 15, 2009 File No. 001-34080 | |
Ladies and Gentlemen:
We are in receipt of the comments of the Securities and Exchange Commission (the “Commission”) to the Form 10-K of China Sky One Medical, Inc. (the “Company”), filed April 15, 2009 (the “Form 10-K”), by letter dated September 18, 2009, to Mr. Yan-Qing Liu, the Company’s Chairman, Chief Executive Officer and President. As was discussed by Mr. Eric C. Mendelson of our office and Ms. Jennifer Riegel of the Commission’s Staff, the Company is not able to respond to the Commission’s comments within 10 business days of its receipt of the Commission’s letter without unreasonable effort and expense. The Company anticipates that its response will be filed on or before October 22, 2009.
Please do not hesitate to contact the undersigned, or Eric C. Mendelson of our office at (212) 885-5159, with any questions or further comments.
Very truly yours, /s/ Jeffrey A. Rinde, Esq. Jeffrey A. Rinde, Esq. Partner of the Firm |
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