RICHARDSON & PATEL LLP 10900 Wilshire Boulevard Suite 500 Los Angeles, CA 90024 Telephone (310) 208-1182 Facsimile (310) 208-1154 May 2, 2005 VIA EDGAR AND COURIER - --------------------- Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, NW Washington DC, 20549 Attn.: Jonathon E. Gottlieb, Esq. Mark Webb, Esq. Re: Bio-Bridge Science, Inc. Registration Statement on Form SB-2 File No. 333-121786 Messrs. Gottlieb and Webb: We enclose herewith clean and marked copies of Amendment No. 1 to the above-referenced registration statement (the "Registration Statement") together with exhibits thereto. In response to the staff of the Securities and Exchange Commission's letter dated January 28, 2005, we believe that the marked copies accurately show all additions and deletions from the initial Registration Statement. Should you have any questions or comments regarding the enclosed documents, please do not hesitate to contact the undersigned by telephone at (310) 208-1182, or by facsimile at (310) 208-1154. Very truly yours, /s/ Dorothy B. Vinski Dorothy B. Vinski Enclosures cc: Dr. Liang Qiao (w/o encls.) Bio-Bridge Science, Inc. Michael Donahue, Esq. (w/o encls.) Richardson and Patel LLP