February 12, 2010
Via Edgar and Facsimile
Mr. Gary R. Todd
Reviewing Accountant
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Mail Stop 0610
Washington, DC 20549
Re: | ACL Semiconductors Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2008
| Filed April 14, 2009 |
| File No. 000-50140 |
Dear Mr. Todd:
On behalf of our client, ACL Semiconductors Inc. (the “Company”), and in connection with the comments of the staff of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced report as set forth in your letter, dated December 11, 2009 (the “Comment Letter”), we wish to update the Commission that the Company is diligently working with its auditors in addressing the Comment Letter.
As disclosed in the Company’s recent Current Report on Form 8-K dated February 9, 2010, the Company changed its auditors, the effect of which has caused a delay in responding to the Comment Letter. In addition, Company personnel are going to be largely unavailable next week to address issues related to the Comment Letter because of the Chinese New Year. Accordingly, the Company expects to submit its response to the Comment Letter by the end of business on March 5, 2010.
Please contact the undersigned if we may be of assistance.
| Sincerely, |
| /s/ John Watkins |
John Watkins
cc: | Jeanne Bennett |
| Mr. Kenneth Chan |
| Mr. Alan Yang |