Securities And Exchange Commission
Jeffrey Riedler, Assistant Director
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-3720

Re: Cardigant Medical Inc.
Registration Statement on Form S-1
File No. 333-176329

Acceleration Request
Requested Date: January 19, 2012
Time: 4:00pm EST

Jeffrey,
Pursuant to Rule 461 under the Securities Act of 1933 of the
Securities Exchange Act of 1934, as amended, Cardigant Medical Inc.
(the "Company") hereby requests that the above-referenced
Registration Statement on Form S-l (File No. 333-176329) (the
"Registration Statement") be declared effective at the "Requested
Date" and "Requested Time" set forth above or at such later time as
the Company or its counsel may orally request via telephone call to
the staff (the "Staff") of the Division of Corporation Finance of the
Securities and Exchange Commission (the "Commission") (the
"Registration Statement Acceleration Request").

In connection with the acceleration request, the Company hereby
acknowledges that:

- should the Commission or the Staff, acting pursuant to delegated
authority, declare the Registration Statement on Form S-1 effective,
it does not foreclose the Commission from taking any action with
respect to the Registration Statement on Form S-1;

- the action of the Commission or the Staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy
and accuracy of the disclosure in the Registration Statement on Form
S-1; and

- the Company may not assert Staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.

Sincerely,

Cardigant Medical Inc.
By:
/s/ Jerett Creed
Jerett Creed
President & CEO