Richardson & Patel LLP 10900 Wilshire Boulevard Suite 500 Los Angeles, California 90024-6525 Telephone: (310) 208-1182 Telecopier: (310) 208-1154 January 17, 2005 VIA EDGAR AND FEDERAL EXPRESS Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attn.: Jonathon Gottlieb, Esq. Re: Bio-Bridge Science, Inc. Registration Statement on Form SB-2 Dear Mr. Gottlieb: In furtherance of your telephone conversation with Mr. Michael Donahue on January 14, 2005, enclosed herewith are two copies of Bio-Bridge Science, Inc.'s ("Bio-Bridge") Registration Statement on Form SB-2, together with copies of exhibits, as filed with the Securities and Exchange Commission on December 30, 2004. Please direct any questions or comments regarding this filing to the undersigned or Michael Donahue of this office at 310-208-1182. Very truly yours, RICHARDSON & PATEL LLP /s/ Dorothy Vinski Dorothy B. Vinski Enclosures