[Dehaier Medical Systems Limited March 25, 2010 By EDGAR and U.S. Mail Daniel Morris, Esq. Special Counsel Division of Corporation Finance Mail Stop 3030 100 F Street, N.E. Re: Dehaier Medical Systems Limited Registration on Form S-1 (File No: 333-163041) Dear Mr. Morris: Sincerely, Zheng (Rita) Liu Chief Financial Officer (Principal Financial and Accounting Officer) CORRESP 1 filename1.htm]