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September
29, 2010
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VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
450 Fifth
Street N.W.
Washington,
D.C. 20549
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Re:
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China
Sky One Medical, Inc.
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Rule
477 Application for Withdrawal of
Registration
Statement on Form S–1
Initially
filed on April 11, 2008
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File No. 333-150209
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Ladies
and Gentlemen:
Pursuant to Rule 477 under the
Securities Act of 1933, as amended (the “Securities Act”), China Sky One
Medical, Inc., a Nevada corporation (the “Company”), hereby requests that the
Securities and Exchange Commission (the “Commission”) consent to the withdrawal
of the Company’s Registration Statement on Form S-1 (File No. 333-150209) (the
“Registration Statement”), initially filed with the Commission on April 11,
2008, together with all exhibits thereto, effective as of the date first set
forth above.
The
Registration Statement covered the resale of certain shares of the Company’s
common stock, $0.001 par value per share (the “Shares”), by the Selling
Stockholders named therein. The Registration Statement was filed over
two years ago and has not been updated since such filing. After
submission of this withdrawal request, the Company intends to file a
registration statement on Form S-3 to register for resale the portion of the
Shares for which it is still contractually required to do so.
The Company confirms that the
Registration Statement has not been declared effective, no securities have been
or will be issued or sold pursuant to the Registration Statement or the
prospectus contained therein, and no preliminary prospectus contained in the
Registration Statement has been distributed.
The Company also requests, in
accordance with Rule 457(p) of the Securities Act, that all fees paid to the
Commission in connection with the filing of the Registration Statement be
credited for future use.
We would
appreciate if you would please provide Jeffrey A. Rinde, of Blank Rome LLP, the
Company’s legal counsel, a facsimile copy of the order consenting to the
withdrawal of the Registration Statement as soon as it is
available. The facsimile number is (212) 885-5001.
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
September
29, 2010
Page 2 of
2
Thank you for your assistance with this
application for withdrawal. If you have any questions or require any
further information, please contact Eric C. Mendelson, of Blank Rome LLP, at
(212) 885-5000.
| Very truly yours, | |||
| CHINA SKY ONE MEDICAL, INC. | |||
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By:
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/s/ Liu Yan-qing | |
| Name: Liu Yan-qing | |||
| Title: Chief Executive Officer | |||