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
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File numbers found in text: 000-31047
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<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>