China Bio-Immunity Corporation.

No. 36 ShengMing 2^nd Road

DD Port, Dalian

People’s Republic of China, 116620

May 4, 2009

Sasha Singh Parikh

Staff Accountant

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E. Mail Stop 7010

Washington, D.C. 20549

Re:

China Bio-Immunity Corporation.

Item 4.01 Form 8K

Filed April 27, 2009

File No. 000-51760

Dear Ms. Parikh:

In connection with our Form 8-K/A filing and our supplemental written responses to your comment letter dated April 30, 2009, China Bio-Immunity Corporation, a Nevada corporation (the “Company”), hereby acknowledges that:

the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely yours,

China Bio-Immunity Corporation

/s/ Lixin Zhou, Interim Chief Executive Officer

China Bio-Immunity CORP 8-K/A