SEC Company Response from AMERICAN ORIENTAL BIOENGINEERING INC (CIK 0001090514) — Apr 29, 2005

AMERICAN ORIENTAL BIOENGINEERING INC (CIK 0001090514)
Date: April 29, 2005 · CIK: 0001090514 · Accession: 0001019687-05-001203

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AI Filing Summary & Sentiment

File numbers found in text: 333-124133

Date

April 29, 2005

Author

/s/ Tony Liu

Form

CORRESP

Company

AMERICAN ORIENTAL BIOENGINEERING INC (CIK 0001090514)

Letter

Re: American Oriental Bioengineering, Inc. Registration Statement on Form SB-2 File No. 333-124133

<PAGE>

[Letterhead of American Oriental Bioengineering, Inc.]

April 29, 2005

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission Division of Corporation Finance Judiciary Plaza 450 Fifth Street, NW Washington, D.C. 20549

Ladies and Gentlemen:

The undersigned as the Chief Executive Officer of American Oriental Bioengineering, Inc. (the "Company"), hereby requests that the Registration Statement on Form SB-2, File No. 333-124133 covering the shares of Common Stock of the Company be declared effective at 4:00 p.m., Washington D.C. time, on April 29, 2005, or as soon thereafter as practicable.

The Company acknowledges that:

o should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

o 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 filing; and

o the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
/s/ Tony Liu
--------------------------------
Tony Liu
Chief Executive Officer

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>

             [Letterhead of American Oriental Bioengineering, Inc.]

                                                                  April 29, 2005

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission
Division of Corporation Finance
Judiciary Plaza
450 Fifth Street, NW
Washington, D.C. 20549

     Re:  American Oriental Bioengineering, Inc.
          Registration Statement on Form SB-2
          File No. 333-124133

Ladies and Gentlemen:

         The undersigned as the Chief Executive Officer of American Oriental
Bioengineering, Inc. (the "Company"), hereby requests that the Registration
Statement on Form SB-2, File No. 333-124133 covering the shares of Common Stock
of the Company be declared effective at 4:00 p.m., Washington D.C. time, on
April 29, 2005, or as soon thereafter as practicable.

         The Company acknowledges that:

         o        should the Commission or the staff, acting pursuant to
                  delegated authority, declare the filing effective, it does not
                  foreclose the Commission from taking any action with respect
                  to the filing;

         o        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 filing; and

         o        the Company may not assert this action as defense in any
                  proceeding initiated by the Commission or any person under the
                  federal securities laws of the United States.

                                             Sincerely,

                                             /s/ Tony Liu
                                             --------------------------------
                                             Tony Liu
                                             Chief Executive Officer
</TEXT>
</DOCUMENT>

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