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SEC Comment Letter for CHINA ENERGY SAVINGS TECHNOLOGY, INC. (CIK 0001119601) — Nov 4, 2005

CHINA ENERGY SAVINGS TECHNOLOGY, INC. (CIK 0001119601)
Date: Nov. 4, 2005 · CIK: 0001119601 · Accession: 0000000000-05-056263

AI Filing Summary & Sentiment

File numbers found in text: 000-31047

Date
November 4, 2005
Author
Martin F. James
Form
UPLOAD
Company
CHINA ENERGY SAVINGS TECHNOLOGY, INC. (CIK 0001119601)

Letter

Mail Stop 6010 November 4, 2005 Mr. Kam Wah Poon Chief Financial Officer China Energy Savings Technology, Inc. Central Plaza, 18 Harbour Road Suite 3203A, 32nd Floor Hong Kong, China

Re: China Energy Savings Technology, Inc. Form 10-KSB for the year ended September 30, 2004 Filed January 13, 2005 File No. 000-31047

Dear Mr. Kam Wah Poon:

We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

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

Mail Stop 6010
November 4, 2005

Mr. Kam Wah Poon
Chief Financial Officer
China Energy Savings Technology, Inc.
Central Plaza, 18 Harbour Road
Suite 3203A, 32nd Floor
Hong Kong, China

      Re:	China Energy Savings Technology, Inc.
		Form 10-KSB for the year ended September 30, 2004
      Filed January 13, 2005
		File No. 000-31047

Dear Mr. Kam Wah Poon:

	We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.

							Sincerely,

							Martin F. James
							Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>