EATON & VAN WINKLE LLP
3 Park Avenue
New York, NY 10016
Vincent J. McGill Partner | Direct Dial: (212) 561-3604 |
April 17, 2012
Mr. H. Roger Schwall
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
Re: | Yakun International Investment & Holding Group, formerly Rhino Productions, Inc. Amendment No. 1 to Current Report on Form 8-K Filed December 21, 2011 File No. 001-34210 |
Dear Mr. Schwall:
As discussed with Caroline Kim of the Staff, we have been advised by our client, Yakun International Investment & Holding Group, a Nevada corporation (the “Company”), formerly Rhino Productions, Inc., that it expects to file an amendment on or before April 20, 2012, to its Form 8-K/A with respect to the acquisition of Vast Glory Holdings Limited in response to the Staff’s letter of comment dated January 19, 2012.
Very truly yours,
/s/ Vincent J. McGill
Vincent J. McGill
cc: A.N. Parker
Ethan Horowitz
Robert Carroll
Caroline Kim, Esq.
Laura Nicholson, Esq.