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SEC Comment Letter for CHINA PHARMA HOLDINGS, INC. (CPHI) (CIK 0001106644) (CPHI) — Nov 16, 2023

CHINA PHARMA HOLDINGS, INC. (CPHI) (CIK 0001106644)
Date: Nov. 16, 2023 · CIK: 0001106644 · Accession: 0000000000-23-012600

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-34471

Date
November 16, 2023
Author
Zhilin Li
Form
UPLOAD
Company
CHINA PHARMA HOLDINGS, INC. (CPHI) (CIK 0001106644)

Letter

United States securities and exchange commission logo November 16, 2023 Zhilin Li Interim Chief Financial Officer China Pharma Holdings, Inc. Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China, 570216 Re:China Pharma Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 30, 2023 File No. 001-34471 Dear Zhilin Li: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
November 16, 2023
Zhilin Li
Interim Chief Financial Officer
China Pharma Holdings, Inc.
Second Floor, No. 17, Jinpan Road
Haikou, Hainan Province, China, 570216
Re:China Pharma Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed March 30, 2023
File No. 001-34471
Dear Zhilin Li:
            We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences