CHINA ELITE INFORMATION CO., LTD. |
c/o DeHeng Chen Chan, LLC, 225 Broadway, Suite 1910, New York, NY 10007 |
|
July 6, 2007
Michael McTiernan, Esq.
Special Counsel
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | China Elite Information Co., Ltd. (the “Company”), Post-Effective Amendment No. 4 to Form SB-2 Filed on May 11, 2007 SEC File No. 333-100803(“Form SB-2”) |
|
|
Dear Mr. McTiernan:
Pursuant to your request made to our legal counsel, DeHeng Chen Chan LLC, the undersigned officer of the Company hereby confirms that since April 30, 2007 there have been no sales of any of the Company’s common shares, including (but not limited to) the common shares registered under the Form SB-2.
| Sincerely, |
|
|
| /s/Li Kin Shing |
|
|
| Li Kin Shing |
| President and Chief Executive Officer |