KIWA BIO-TECH PRODUCTS GROUP CORPORATION
17700 CASTLETON STREET, SUITE 589
CITY OF INDUSTRY, CALIFORNIA 91748
December 9, 2004
VIA EDGAR AND FACSIMILE
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Attention: Song Brandon
Re: Kiwa Bio-Tech Products Group Corporation
REGISTRATION STATEMENT ON FORM SB-2 (FILE NO. 333-117868)
Ladies and Gentlemen:
We respectfully request acceleration of the effective date of the
Registration Statement on Form SB-2 (File No. 333-117868) (the "Registration
Statement") relating to the offer and resale of up to 45,277,605 shares of
Common Stock, par value $0.001 per share, of Kiwa Bio-Tech Products Group
Corporation (the "Company"), so that the Registration Statement shall become
effective at 4:00 p.m. Eastern Time on Tuesday, December 14, 2004 or as soon
thereafter as possible.
The Company acknowledges that:
o should the Commission or the Staff, acting pursuant
to delegated authority, declare the Registration
Statement effective, it does not foreclose the
Commission from taking any action with respect to the
Registration Statement;
o the action of the Commission or the Staff, acting
pursuant to delegated authority, in declaring the
Registration Statement effective, does not relieve
the Company from its full responsibility for the
adequacy and accuracy of the disclosure in the
Registration Statement; and
o the Company may not assert this action as defense in
any proceeding initiated by the Commission or any
person under the federal securities laws of the
United States.
Very truly yours,
KIWA BIO-TECH PRODUCTS GROUP CORPORATION
By: /S/ WEI LI
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Wei Li
Chief Executive Officer
cc: V. Joseph Stubbs, Esq.