DIANE D. DALMY
                                 ATTORNEY AT LAW
                              8965 W. CORNELL PLACE
                            LAKEWOOD, COLORADO 80227
                            303.985.9324 (TELEPHONE)
                            303.988.6954 (FACSIMILE)
                           email: ddalmy@earthlink.net


April 29, 2009


Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549


Attn: Jennifer Thompson
      Accounting Branch Chief

      Lisa Sellers
      Staff Accountant


Re:   Xinhua China Ltd.
      Form 10-KSB for Fiscal Year Ended June 30, 2008
      File No. 0-33195


To Whom It May Concern:

On behalf of Xinhua  China Ltd.,  a Nevada  corporation  (the  "Company"),  this
letter is to confirm  receipt of the letter  from the  Securities  and  Exchange
Commission  letter  dated  March 6,  2009  (the "SEC  Letter").  Based  upon our
telephone  conference  call,  we will be  responding  to the comments in the SEC
Letter by May 20, 2009.


Sincerely,


/s/ DIANE D. DALMY
__________________
    Diane D. Dalmy