CHINA WI-MAX COMMUNICATIONS, INC. 1905 SHERMAN STREET, SUITE #335 DENVER, CO 80203 October 26, 2009 Securities and Exchange Commission Attn: Larry Spirgel 100 F Street, Mail Stop 3720 Washington, DC 20549 Re: China Wi-Max Communications, Inc. File No. 000-53268 Dear Mr. Spirgel: In response to Staff comment letter dated October 7, 2009, China Wi-Max Communications, Inc. acknowledges to the SEC that: 1. The Company is responsible for the adequacy and accuracy of the disclosure in their filings; 2. 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 3. The Company 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. We hope this satisfies your requirement. Sincerely, CHINA WI-MAX COMMUNICATIONS, INC. /s/ Steven T. Berman --------------------------------- Steven T. Berman President