Mail Stop 0408


								May 12, 2006






Mr. Li Fu
Chairman and President
Fushi International, Inc.
558 Lime Rock Road
Lakeville, Connecticut 06039


Re: 	Fushi International, Inc. (Formerly Parallel Technologies,
Inc.)
      Amendment No. l to Form SB-2
      Filed April 28, 2006
      File No. 333-131052



Dear Mr. Fu:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your documents in
response
to these comments.  If you disagree, we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.
Please be as detailed as necessary in your explanation.  In some
of
our comments, we may ask you to provide us with information so we
may
better understand your disclosure.  After reviewing this
information,
we may raise additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We
look forward to working with you in these respects.  We welcome
any
questions you may have about our comments or any other aspect of
our
review.  Feel free to call us at the telephone numbers listed at
the
end of this letter.
Amendment No. 1 to Form SB-2 Filed April 28, 2006

Recent Developments, page 3
1. We note your response to our comment 5 of our letter to you
dated
February 10, 2006.  Please revise this section as follows:
* as we requested, revise your discussion, in paragraph number 4
on
page 4, of your purchase of substantially all the assets of Dalian
Fushi as follows:
o disclose the consideration that you paid (in U.S. dollars) to
Dalian
Fushi;
o explain how you determined the purchase price;
o disclose whether an appraisal was conducted; and
o disclose the percentage of your stock beneficially owned at the
time
by Dalian Fushi; and
* as we requested, provide more detail, in paragraph number 5 on
page
5, regarding the sale of series B convertible preferred stock,
stock
warrants and rights to purchase additional common stock including
the
following:
o the price per unit;
o the exercise price of the warrant;
o the nature of the "rights to additional issuances of common
stock;"
and
o the agreement to with Chinamerica regarding selection of
directors
and officers.


Business, page 29
2. Please revise your discussion of your formation as "blank check
entity" to disclose your history as a public company including but
not
limited to the following information:
* the SEC order issued against you in 2004 suspending trading in
your
stock because of your failure to file quarterly and annual reports
including your failure to file annual reports from 1994 through
2003;
* the SEC order issued against you in 2004 revoking your
registration
based upon your continued failure to file quarterly and annual
reports
in violation of the U.S. District Court injunction; and
* when you re-registered with the SEC.

Management, page 65
3. Please revise the third paragraph to describe your agreement
with
Chinamerica and certain investors regarding selection of directors
and
officers including the term of this agreement and any provision
for
termination of this requirement.  Explain who Chinamerica is and
the
aggregate percentage of outstanding shares in your company held by
its
clients.


Certain Relationships and Related Transactions, page 68
4. Please provide the disclosure required by Item 404 regarding
the
following transactions:
* your consulting agreement with Mr. Little, your former director,
president and majority shareholder;
* your Share Exchange Agreement with Mr. Fu, Dalian Fushi and
Kuhns
Brothers; and
* your Restructuring Agreements with Mr. Fu and Dalian Fushi.


Selling Shareholders, page 70
5. Please confirm to the staff that none of the selling
shareholders
is a broker-dealer or an affiliate of a broker-dealer.


Exhibit 5.1
6. Either delete the sentence about your not having an obligation
to
update, or refile the opinion immediately before effectiveness.

7. You can limit reliance on your opinion with regard to purpose,
but
not person.  Please revise.


       * * * * * * * * * * * *


      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have
made.

	In connection with responding to our comments, please
provide, in
writing, a statement from the company and each filing person
acknowledging that:

* the company or filing person is responsible for the adequacy and
accuracy of the disclosure in the filing;

* 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

* the company or filing person 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.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division
of Corporation Finance in our review of your filing or in response
to
our comments on your filing.

      You may contact Matthew F. Komar at (202) 551-3781 or Joyce
A.
Sweeney at (202) 551-3449 if you have questions regarding comments
on
the financial statements and related matters.  Please contact
either
Jonathan E. Gottlieb at (202) 551-3416 or me at (202) 551-3448
with
any other questions.


						Sincerely,



						Mark Webb
						Legal Branch Chief



cc. 	Darren Ofsink, Esquire
      Guzov Ofsink, LLC
      600 Madison Avenue
      14th Floor
      New York, New York 10022




Mr. Li Fu
Fushi International, Inc.
May 12, 2006
Page 3