| Phone: | (212) 885-5159 |
| Fax: | (917) 332-3856 |
| Email: | EMendelson@blankrome.com |
August 24, 2011
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn.: | Melissa N. Rocha Accounting Branch Chief |
| Re: | China Sky One Medical, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed March 14, 2011
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 March 14, 2011, by letter dated August 18, 2011, to Mr. Liu Yan-Qing, the Company’s Chairman, Chief Executive Officer and President. As I discussed yesterday with Mr. Frank Wyman, of the Commission’s Staff, the Company needs additional time to prepare its response. The Company anticipates that its response will be filed on or before September 16, 2011.
Please do not hesitate to contact me at (212) 885-5159 with any questions or further comments.
| Very truly yours, | |||
| /s/ Eric C. Mendelson | |||
| Eric C. Mendelson |
405 Lexington Avenue New York, NY 10174-0208
www.BlankRome.com
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