Rongfu Aquaculture, Inc.

Letter from the SEC

4.01,9.01

9.01

Letter from the SEC

Changes in Registrant's Certifying Accountant

Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

4.02

Amended Initial Registration Statement

Amended Initial Registration Statement

General form for quarterly reports under Section 13 or 15(d) (amendment)

General form for quarterly reports under Section 13 or 15(d) (amendment)

General form for quarterly reports under Section 13 or 15(d)

Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Notification of late filing of Form 10-Q

Amended Initial Registration Statement

General form for quarterly reports under Section 13 or 15(d) (amendment)

5.02

General form for quarterly reports under Section 13 or 15(d)

Notification of late filing of Form 10-Q

General form for quarterly reports under Section 13 or 15(d) (amendment)

Amended Initial Registration Statement

Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers

8.01,9.01

General form for quarterly reports under Section 13 or 15(d)

Notification of late filing of Form 10-Q

Financial Statements and Exhibits

Registration (IPO) statement under Securities Act of 1933

4.01,5.03,9.01

06

1.01,2.01,3.02,5.01,5.02,5.03,9.01

5.01,9.01

5.02

Letter from the SEC

Correspondence with the SEC

Correspondence with the SEC

Annual report pursuant to Section 13 or 15(d) (amendment)

General form for quarterly reports under Section 13 or 15(d)

Letter from the SEC

General form for quarterly reports under Section 13 or 15(d)

General form for quarterly reports under Section 13 or 15(d)

Annual report pursuant to Section 13 or 15(d)

General form for quarterly reports under Section 13 or 15(d)

General form for quarterly reports under Section 13 or 15(d)

General form for quarterly reports under Section 13 or 15(d)

Notice of Effectiveness

Registration (IPO) statement under Securities Act of 1933

Gargiulo Janet

Gargiulo Janet