October 28, 2009
Via Edgar and Facsimile
Mr. Gary R. Todd
Reviewing Accountant
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Mail Stop 0610
Washington, DC 20549
Re: | ACL Semiconductors Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2008 | |
Filed April 14, 2009 | |
File No. 000-50140 |
Dear Mr. Todd:
On behalf of our client, ACL Semiconductors Inc. (the “Company”), and in connection with the comments of the staff of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced report as set forth in your letter, dated September 22, 2009 (the “Comment Letter”), and our letters to the Commission, dated September 25, 2009 and October 9, 2009, we wish to update the Commission that the Company is still working with its auditors in addressing the Comment Letter and expects to submit its response by the end of business on November 30, 2009.
Please contact the undersigned if we may be of assistance.
Sincerely, | |
/s/ John Watkins | |
John Watkins |
cc: | Jeanne Bennett |
Mr. Kenneth Chan | |
Mr. Alan Yang |