SEC Comment Letter for CHINA BIOPHARMACEUTICALS HOLDINGS INC (CIK 0000352868) — Feb 17, 2005
CHINA BIOPHARMACEUTICALS HOLDINGS INC (CIK 0000352868)
Date: Feb. 17, 2005 · CIK: 0000352868 · Accession: 0000000000-05-008031
AI Filing Summary & Sentiment
File numbers found in text: 814-00063
Letter
November 23, 2004 Mail Stop 0408 By U.S. Mail and facsimile to (561)487-5766 Mr. Peng Mao Chairman and Chief Executive Officer China Biopharmaceutical Holdings, Inc. C/o Nanjiang Keuan 139 Ma Tai Street Nanjing 210009 China
Re: China Biopharmaceutical Holdings, Inc. Form 8-K filed September 20, 2004 File No. 814-00063
Dear Mr. Mao:
We have reviewed the above-referenced filing for compliance with the requirements of Item 4 Form 8-K under Item 304 of Regulation S-X and note that your new auditors are Weinberg & Company with principal offices located in Boca Raton, Florida. It is our understanding that the firm must be licensed in China in order to perform a physical audit in that country. In this regard, please revise the Form 8-K to provide the following information:
* Disclose if your US based successor auditors are authorized to practice in China as the primary auditors of the Company.
* State any affiliate or branch offices of your auditors in that Country who will physically provide the audit services in China.
* Disclose where the operations and assets of the Company are physically located.
Please file an amendment to the Form 8-K via EDGAR within 10 business days of this letter. If you have any questions, please call me at (202) 942-1924 or in my absence call Robert Benton, Senior Staff Accountant at (202) 942-2960.
Sincerely,
Edwin Adames
Senior Staff Accountant.
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> November 23, 2004 Mail Stop 0408 By U.S. Mail and facsimile to (561)487-5766 Mr. Peng Mao Chairman and Chief Executive Officer China Biopharmaceutical Holdings, Inc. C/o Nanjiang Keuan 139 Ma Tai Street Nanjing 210009 China Re: China Biopharmaceutical Holdings, Inc. Form 8-K filed September 20, 2004 File No. 814-00063 Dear Mr. Mao: We have reviewed the above-referenced filing for compliance with the requirements of Item 4 Form 8-K under Item 304 of Regulation S-X and note that your new auditors are Weinberg & Company with principal offices located in Boca Raton, Florida. It is our understanding that the firm must be licensed in China in order to perform a physical audit in that country. In this regard, please revise the Form 8-K to provide the following information: * Disclose if your US based successor auditors are authorized to practice in China as the primary auditors of the Company. * State any affiliate or branch offices of your auditors in that Country who will physically provide the audit services in China. * Disclose where the operations and assets of the Company are physically located. Please file an amendment to the Form 8-K via EDGAR within 10 business days of this letter. If you have any questions, please call me at (202) 942-1924 or in my absence call Robert Benton, Senior Staff Accountant at (202) 942-2960. Sincerely, Edwin Adames Senior Staff Accountant. ?? ?? ?? ?? FNB Corp. Jerry A. Little Page 1 of 1 </TEXT> </DOCUMENT>