Reed Smith LLP
435 Sixth Avenue
Pittsburgh, PA 15219-1886
412.288.3131
Fax 412.288.3063
Michael L. Johnson
Direct Phone: 412.288.7292
Email: mljohnson@reedsmith.com
September 23, 2005
VIA FAX
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H. Roger Schwall
Assistant Director
United States Securities and Exchange Commission
Washington, DC 20549-0405
Re: Bodisen Biotech, Inc. ("Bodisen")
Registration Statement on Form SB-2
Filed August 10, 2005
File No. 333-127403
Dear Mr. Schwall:
We have reviewed the comment of the Staff on the above-referenced
registration statement, which was set forth in your letter dated September 8,
2005. On behalf of Bodisen, this letter responds to that comment. The Staff's
comment is set forth below, followed by our response.
General
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1. Please confirm in writing, if true, that the securities being registered will
not be offered in the U.S.
The registration statement on Form SB-2 is for the purpose of
registering the proposed offer and sale of Bodisen Biotech, Inc.'s common stock
in the United Kingdom, for admission on the Alternative Investment Market of the
London Stock Exchange. The Company will not make any offers in the U.S.
Thank you for your assistance in this matter.
If you have any further questions or comments, please do not hesitate
to contact me at (412) 288-7292 or Robert Smith at (415) 659-5955.
Very truly yours,
/s/ Michael L. Johnson
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Michael L. Johnson
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