CHINA CRESCENT ENTERPRISES, INC. 14860 Montfort Drive, Suite 210 Dallas, TX 75254 214-722-3040 September 27, 2010 Maryse Mills-Apenteng Michael F. Johnson Securities and Exchange Commission 100 F Street NE Washington, DC 20549 Re: China Crescent Enterprises, Inc. Preliminary Information Statement on Schedule 14C September 22, 2010 File No. 000-14306 Dear Maryse Mills-Apenteng and Michael F. Johnson: In response to your comment letter dated September 22, 2010, China Crescent Enterprises, 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 believe this satisfies your requirement. Sincerely, China Crescent Enterprises /s/ Philip J. Rauch Philip J. Rausch Chief Financial Officer