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SEC Company Response from New Taohuayuan Culture Tourism Co., Ltd. (CIK 0001311185) — Nov 10, 2005

New Taohuayuan Culture Tourism Co., Ltd. (CIK 0001311185)
Date: Nov. 10, 2005 · CIK: 0001311185 · Accession: 0001047469-05-026691

AI Filing Summary & Sentiment

File numbers found in text: 333-121187

Date
November 10, 2005
Author
/s/ CAI DAN MEI Cai Dan Mei
Form
CORRESP
Company
New Taohuayuan Culture Tourism Co., Ltd. (CIK 0001311185)

Letter

NEW TAOHUAYUAN CULTURE

TOURISM CO., LTD.

1# Dongfeng Road

Xi'an Weiyang Tourism Development District

Xi'an, China

0086-29-86671555

November 10, 2005

David H. Roberts

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Re:New Taohuayuan Culture Tourism Co., Ltd.

Form SB-2

SEC File No. 333-121187

New Taohuayuan Culture Tourism Co., Ltd. (the "Company") requests that the effective date of the above captioned Registration Statement be accelerated to November 14, 2005, 10:00 a.m. Eastern time, or as soon as practicable thereafter.

The Company understands that:

•should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•the Company may not assert this action as defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.

Very Truly Yours,
/s/ CAI DAN MEI Cai Dan Mei,

Show Raw Text
CORRESP
1
filename1.htm

NEW TAOHUAYUAN CULTURE

TOURISM CO., LTD.

1# Dongfeng Road

Xi'an Weiyang Tourism Development District

Xi'an, China

0086-29-86671555

November 10, 2005

David
H. Roberts

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Re:New
Taohuayuan Culture Tourism Co., Ltd.

Form SB-2

SEC File No. 333-121187

        New
Taohuayuan Culture Tourism Co., Ltd. (the "Company") requests that the effective date of the above captioned Registration Statement be accelerated to November 14, 2005,
10:00 a.m. Eastern time, or as soon as practicable thereafter.

        The
Company understands that:

•should
the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;

•the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosure in the filing; and

•the
Company may not assert this action as defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.

Very Truly Yours,

/s/  CAI DAN MEI       Cai Dan Mei,

Chief Executive Officer