HGSH [CHINA HGS REAL ESTATE] CORRESP: (Original Filing)
[THE LEBRECHT GROUP A PROFESSIONAL LAW CORPORATION Brian A. Lebrecht, Esq. Craig V. Butler, Esq. ** Edward H. Weaver, Esq. Admitted only in California* Admitted only in Utah** March 5, 2008 Division of Corporation Finance 100 F Street, NE Mail Stop 4561 Attn: Linda van Doorn Dear Ms. van Doorn: Part I Explanatory Note 1. We have reviewed the changes]