July
11,
2007
VIA
EDGAR AND FACSIMILE
U.S.
Securities and Exchange Commission
Division
of Corporation Finance, AD-9
100
F
Street, NE
Washington,
D.C. 20549-3561
| Re: |
Kiwa
Bio-Tech Products Group Corporation
Application
for Withdrawal of Amendment No. 2 to Registration Statement on
Form
SB-2
SEC
File No.: 333-130943
|
Ladies
and Gentlemen:
Pursuant
to Rule 477 of the Securities Act of 1933, as amended (“Securities Act”), Kiwa
Bio-Tech Products Group Corporation (“Company”) respectfully requests and hereby
applies for the immediate withdrawal of Amendment No. 2 to its Registration
Statement on Form SB-2 (File No. 333-136572), together with all exhibits thereto
filed on June 29, 2007. The initial Registration Statement was originally filed
on August 11, 2006, was amended on October 20, 2006 and was declared effective
on October 31, 2006. A post-effective amendment was filed on June 29, 2007.
Pursuant to the Registration Statement, the Company registered 27,685,365 shares
of common stock.
Withdrawal
of Amendment No. 2 filed on June 29, 2007 is requested because it was
inadvertently identified as a pre-effective amendment. No securities were sold
pursuant to the prospectus included in Amendment No. 2 filed on June 29, 2007.
If
you
have any questions regarding this matter, please contact our counsel, Carter
Mackley, Esq. of Kirkpatrick & Lockhart Preston Gates Ellis, at
206-370-7602.
| |
Very
truly yours,
Kiwa
Bio-Tech Products Group Corporation
By:
/s/ Lianjun Luo
Lianjun
Luo, Chief Financial Officer
|