SEC Comment Letter for QIAO XING UNIVERSAL TELEPHONE INC (CIK 0001051846) — Nov 1, 2005

QIAO XING UNIVERSAL TELEPHONE INC (CIK 0001051846)
Date: Nov. 1, 2005 · CIK: 0001051846 · Accession: 0000000000-05-055470

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AI Filing Summary & Sentiment

Date

November 1, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

QIAO XING UNIVERSAL TELEPHONE INC (CIK 0001051846)

Letter

Mail Stop 3561-CF/AD 11 November 1, 2005 Via U.S. Mail and Fax (86-752-2820298) Mr. Albert Leung, Chief Financial Officer Qiao Xing Universal Telephone, Inc. Qiao Xing Science Industrial Park Tang Quan Huizhou City, Guangdong People`s Republic of China 516023

RE: Qiao Xing Universal Telephone, Inc. Form 20-F for the fiscal year ended December 31, 2004 Filed June 30, 2005 File No. 0-29946

Dear Mr. Leung:

We have completed our review of the above filing and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561-CF/AD 11
      						November 1, 2005

Via U.S. Mail and Fax (86-752-2820298)

Mr. Albert Leung, Chief Financial Officer
Qiao Xing Universal Telephone, Inc.
Qiao Xing Science Industrial Park
Tang Quan
Huizhou City, Guangdong
People`s Republic of China 516023

	RE:	Qiao Xing Universal Telephone, Inc.
      Form 20-F for the fiscal year ended December 31, 2004
		Filed June 30, 2005
      File No. 0-29946

Dear Mr. Leung:

      We have completed our review of the above filing and do not,
at
this time, have any further comments.

							Sincerely,

							Larry Spirgel
								Assistant Director

</TEXT>
</DOCUMENT>

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