CPHI [CHINA PHARMAS,] CORRESP: (Original Filing)
[January 12, 2010 Attn: Sebastian Gomezero Re: China Pharmas, File No.333-164049 Registration Statement on Form S-3 Filed December 28, 2009 Dear Mr. Sebastian Gomezero,mpanymment Letter Form S- 3 On behalf of China Pharmas, a Delawarerporation (the Yourmments have been set forth in italics and paragraphs have been numbered torrespond to the numeration of themment Letter.]