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 January 17, 2012 VIA EDGAR Division ofrporation Finance 100 F Street, NE Mail Stop: 3561 Attention:Jim B. Rosenberg, Seniorsistant Chief Accountant Re: China Pharmas, Form 10-K for the Fiscal Year Ended December 31, 2010]