SEC Comment Letter for Idaho Copper Corp (COPR) (CIK 0001263364) (COPR) — Mar 6, 2012

Idaho Copper Corp (COPR) (CIK 0001263364)
Date: March 6, 2012 · CIK: 0001263364 · Accession: 0000000000-12-011445

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AI Filing Summary & Sentiment

File numbers found in text: 333-108715

Date

March 5, 2012

Author

Tia L. Jenkins

Form

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Company

Idaho Copper Corp (COPR) (CIK 0001263364)

Letter

March 5, 2012 Via E-Mail Jinghe Zhang Chief Executive Officer Joway Health Industries Group Inc. 16th Floor, Tianjin Global Zh iye Square, 309 Nanjing Road, Nankai District, Tianjin, PRC

Re: Joway Health Industries Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed April 14, 2011 Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 1, 2010 Form 8-K Filed October 7, 2010 File No. 333-108715

Dear Mr. Zhang: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely, /s/Tia L. Jenkins
Tia L. Jenkins
Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining

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March 5, 2012
 Via E-Mail

Jinghe Zhang  Chief Executive Officer Joway Health Industries Group Inc. 16th Floor, Tianjin Global Zh iye Square, 309 Nanjing Road,
Nankai District, Tianjin, PRC

Re: Joway Health Industries Group, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010
  Filed April 14, 2011
Form 10-K for Fiscal Year Ended December 31, 2009
Filed March 1, 2010 Form 8-K Filed October 7, 2010 File No. 333-108715

Dear Mr. Zhang:
We have completed our review of your f ilings.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,  /s/Tia L. Jenkins

Tia L. Jenkins
       Senior Assistant Chief Accountant        Office of Beverages, Apparel          and Mining

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