BSPM [Biostar Pharmaceuticals,] CORRESP: February 25, 2011 Staff Accountant Division of Corporation
[February 25, 2011 Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Biostar Pharmaceuticals, Inc. Form 10-K for the Year Ended December 31, 2009 Filed March 31, 2010 File No. 001-34708 Dear Keira Nakada: The purpose of this letter is to provide the Company’s responses to the February 16, 2011 comment letter (the “Comment Letter”) to Mr. Ronghua]