February 12, 2010
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4631
Attention: | Mr. John Reynolds, Assistant Director |
Mr. Ethan Horowitz, Accountant
| Ms. Angela Halac, Accounting Reviewer |
Ms. Janice McGuirk
Ms. Pam Howell
RE: | Orient Paper, Inc. |
Form 10-K FYE 12/31/08
Filed March 27, 2009;
Form 10-Q for period end 09/30/09
Filed November 13, 2009
File No. 000-52639
Ladies and Gentlemen:
We are U.S. securities counsel for Orient Paper, Inc. (the “Company”). On behalf of the Company, we confirm that the Company will provide compliant Section 302 Certifications in their future quarterly Exchange Act filings.
On behalf of the Company, we hereby acknowledge that:
| • | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
61 Broadway New York, New York 10006 212-930-9700 212-930-9725 Fax
www.srff.com
| /s/Gregory Sichenzia |
Gregory Sichenzia
Sichenzia Ross Friedman Ference LLP
61 Broadway New York, New York 10006 212-930-9700 212-930-9725 Fax
www.srff.com