TIAN'AN PHARMACEUTICAL CO., LTD.

                       Level 11, Intenational Trade Centre
                     No.196 Xiaozhai East Road, Xi'an, China
                                0086-29-85381586

                                December 5, 2006


Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549

      Re:   Tian'an Pharmaceutical Co., Ltd.
            Form SB-2
            SEC File No. 333-135434


     Tian'an   Pharmaceutical  Co.,  Ltd.  (the  "Company")  requests  that  the
effective date of the above captioned  Registration  Statement be accelerated to
December 8, 2006, 10:00 a.m. Eastern time, or as soon as practicable thereafter.

     The Company understands that:

     o    should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     o    the  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the Company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     o    the Company  may not assert this action as defense in any  proceedings
          initiated by the Commission or any person under the federal securities
          laws of the United States.

                                     Very Truly Yours,


                                     /s/ Weng Jianjun
                                     -----------------------------------------
                                     Weng Jianjun, Principal Executive Officer