February
19, 2010
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
DC 20549
Attention:
Robert Bartelmes
Re: Décor Products
International, Inc.
Registration Statement on
Form S-1/A
Filed February 17,
2010
File No.
333-164858
Ladies
and Gentlemen:
On
February 17, 2010, Décor Products International, Inc., a Florida corporation
(the “Company” or “Registrant”) filed a registration statement on Form S-1/A
(File No. 333-164858) (the “Registration Statement”) with the Securities and
Exchange Commission under Rule 462(e) under the Securities Act of 1933. The
Registration Statement relates to the proposed offering and sale of Common Stock
at $1.00 per share and thereafter at prevailing market prices. The Company
hereby amends the Registration Statement to include on the cover page the
delaying amendment language set forth below:
The Registrant hereby amends this
registration statement on such date or dates as may be necessary to delay its
effective date until the Registrant shall file a further amendment which
specifically states that this Registration Statement shall thereafter become
effective in accordance with Section 8(a) of the Securities Act of 1933 or until
the Registration Statement shall become effective on such date as the
Commission, acting pursuant to said Section 8(a), may
determine.
If you
have any further questions or require additional information, please do not
hesitate to contact me at 0769-85533948.
Thank you
for your assistance in this matter.
Very
truly yours,
By: /s/ Liu Rui
Sheng
Liu Rui
Sheng
Chief
Executive Officer, President, Chairman
APPROVED
BY:
By: /s/ Lau
T.C.
Lau
T.C.
Independent
Director
By: /s/ Li Chak
Ming
Li Chak
Ming
Independent
Director
By: /s/ Law Wai
Fai
Law Wai
Fai
Chief
Financial Officer
By: /s/ Baotang
Zhao
Baotang
Zhao
Chief
Sales Officer
By: /s/ Wen
Qifeng
Wen
Qifeng
Manager
of Production