Mail Stop 4561


      December 19, 2006




Li Te Xiao
President
Artcraft V, Inc.
Baimang Checking Station 1st Building South
Mountain Xili Town, Shenzhen, China

Re:	Artcraft V, Inc.
	Amendment No. 2 to Registration Statement on Form SB-2
      Filed December 12, 2006
	File No. 333-131019

Dear Mr. Xiao:
      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document 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
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not 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.
General
1. Please revise the fee table on the registration statement cover
page to replace "Dollar Amount to be Registered" with "Shares to
be
Registered."

Management`s Discussion and Analysis or Plan of Operation

Overview

2. We note your response to prior comment 7 and your position that
your company is not a development stage enterprise, as defined by
SFAS 7 paragraphs 8 and 9.  Please help us to understand, in
sufficient detail, how you reached your position within the
framework
of the guidance mentioned above and in light the revenues that
have
been generated to date and your current disclosure on page 25
which
indicates that "during 2005, our operations have been devoted
primarily to developing a business plan, developing and designing
our
website, preparing to bring the website online and raising capital
for future operations and administrative functions".   If you
maintain the position that your company is not a development stage
enterprise, please consider revising your disclosure throughout
the
filing, as appropriate, to the extent that your disclosure may
give
the appearance of being inconsistent with your position.

Condensed Consolidated Financial Statements (Unaudited)

3. We note your response to prior comment 14 and the
considerations
made by your auditors which appear to have been made as of June
30,
2006.  However, we also note your disclosure on page 28 in which
you
indicate that "we may not have sufficient cash to meet our minimum
development and operating costs for the next 12 months."  Given
your
cash balance as of September 30, 2006, your estimated monthly
costs
and your past operating performance which you have discussed
within
Note 11 to your annual financial statements for the year ended
December 31, 2005, it appears that management should address the
going concern issue in its unaudited interim financial statements.
Please add appropriate disclosure in an amended filing on Form SB-
2.

* * * *

      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 supplemental 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 filings 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.

      We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.

	You may contact Howard Efron, Accountant, at (202) 551-3439
or
Steven Jacobs, Accounting Branch Chief, at (202) 551-3403 if you
have
questions regarding comments on the financial statements and
related
matters.  Please contact me at (202) 551-3852 with any other
questions.


      Sincerely,



      Michael McTiernan
      Special Counsel


cc:	Richard I. Anslow, Esq. (via facsimile)
      Anslow & Jaclin, LLP
Mr. Li Te Xiao
Artcraft V, Inc.
October 17, 2006
Page 3