[Letterhead of China Biopharmaceuticals Holdings, Inc.]
Suite 1601, Building A
Jinshan Tower, No. 8 Shan Xi Road
Nanjing, Jiangsu, China
Fax: 86-25-83205759
May 11, 2006
Mr. John L. Krug
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: China Biopharmaceuticals Holdings, Inc. (the "Company")
Registration Statement on Form SB-2 File No. 333-132693
Ladies and Gentlemen:
On behalf of the Company, request is hereby made that the effective
date of the above-captioned Registration Statement be accelerated as soon as may
be practicable.
In connection with our submission of this request, we acknowledge that:
o should the Securities and Exchange Commission (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 staff comments and the
declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal
securities laws of the United States.
Very truly yours,
China Biopharmaceuticals Holdings, Inc.
By: /s/ Chris Peng Mao
-------------------------------------
Name: Chris Peng Mao
Title: Chief Executive Officer