CPHI [CHINA PHARMAS,] CORRESP: China Pharmas, Second Floor, No. 17, Jinpan Road
[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 September 23, 2011 VIA EDGAR Ms. Tabatha Akins Staff Accountant Division ofrporation Finance 100 F Street, NE Re: China Pharmas, Form 10-K for the fiscal year ended December 31, 2010 Filed March 3, 2011 and Amended March 17, 2011]