SecProbe.io

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

Suite 1700  - 1140 West Pender Street         Dale Matheson Carr-Hilton LaBonte
Vancouver, BC                                 Chartered Accountants
V6E 4G1
Phone: 604-687-4747
Fax: 604-687-4216

FAX

To:                                                  From:    Peter J Donaldson,
         Dana Hartz,                                          CA
         US Securities and Exchange Commission
----------------------------------------------- --------------------------------
Fax:     202 942 9533                                Date:    February 9, 2005
----------------------------------------------- --------------------------------
Phone:   202 942 2976                                Pages:   2
----------------------------------------------- --------------------------------
Re:      China Health Holdings Inc.                  CC:
----------------------------------------------- --------------------------------

Fax

[] Urgent []  For Review []  Please Comment []  Please Reply  [] Please Recycle

o    Comments:

Ms Hartz:

At the request of our client, China Health Holdings Inc., and after having
reviewed the attachment with the client, we enclose revised wording for Note 13.
Please see the attached.

Thank you

"Peter J Donaldson, CA"

Dale Matheson Carr-Hilton labonte
Chartered Accountants
Per: Peter J Donaldson, CA

cc China Health Holdings Inc.

<PAGE>

13.  RESTATEMENTS

     The financial statements as at September 30, 2004 (unaudited) and December
     31, 2003 and for the nine months ended September 30, 2004 (unaudited), the
     year ended December 31, 2003 and the period from April 3, 2002 (inception)
     to September 30, 2004 (unaudited) have been restated to reflect the
     following adjustments:

     a)   The recording of certain common stock issuances were adjusted to
          reflect the issuances to the revised estimated fair value of the
          shares at the time of issuances where the original issuance was at an
          agreed value which differed from estimated fair value.

     b)   The timing of the recognition of common stock issued on settlement of
          debts was adjusted to correctly reflect 110,000 shares that were
          issued during the period ended September 30, 2004 (unaudited) rather
          than during the year ended December 31, 2003.

     c)   The reclassification of 200,000 common shares originally classified as
          issued for consulting services to shares issued for settlement of debt
          and to adjust the amount at which these shares were recorded from the
          agreed value to the estimated fair value as described above.

     d)   To reclassify the adjustment resulting from the revaluation of certain
          common stock transactions (see (a) above) totaling $20,000, which had
          originally been recorded as a loss on settlement of debts and issuance
          of shares, to consulting fees, as the recipients of these shares had
          also provided consulting services to the Company.

     These adjustments resulted in increases (decreases) in the financial
     statements for the periods as follows:

                                       2

</TEXT>
</DOCUMENT>