Current assets

Exhibit 10.5

CHINA HEALTHCARE ACQUISITION CORP.
1233 Encino Drive
Pasadena, California 91108

June 15, 2006

Mr. Jack Kang
1233 Encino Drive
Pasadena, California 91108

Dear Mr. Kang:

     The purpose of this letter is to set forth certain understandings regarding your advance of $150,000 (the “Advance”) to China Healthcare Acquisition Corp., a Delaware corporation (the “Company”), to pay for certain fees, costs and expenses in connection with the Company’s initial public offering (the “Offering”). Such Advance shall be subject to the following conditions:

     1. Amounts constituting the Advance shall be used by the Company to pay for a portion of the fees, costs and expenses relating to the SEC registration fee, NASD registration fee, American Stock Exchange listing fee, printing costs and legal fees and expenses in connection with the Offering.

     2. The Advance will be payable by the Company on the earlier of (i) June 30, 2007 and (ii) the consummation of the Offering.

     3. The Advance will be repaid out of the proceeds of the Offering.

     4. The Company hereby represents and warrants that: (i) it is a corporation, duly formed, validly existing and in good standing under the laws of the State of Delaware; (ii) it has the requisite power and authority to enter into, execute, deliver and perform the terms hereof; (iii) its execution, delivery and performance hereof (A) has been duly authorized by all proper and necessary corporate action, (B) will not violate or conflict with any of its organizational documents, any material agreement binding upon it or any law, regulation or order applicable to it, or (C) require consent or approval of any Person which has not been obtained or which could not reasonably be expected to prevent or delay it from performing its obligations hereunder; and (iv) this letter is the legal, valid and binding obligation of the Company, enforceable against the Company in accordance with its terms, subject to the effect of any applicable bankruptcy, insolvency, reorganization, moratorium or similar law affecting creditors rights generally and by equitable principles.

     5. This letter shall be binding upon the Company, its successors and assigns and shall inure to your benefit and the benefit of your successors and assigns; provided, however, that the Company shall not assign its obligations hereunder without your prior written consent.

     6. This letter may be executed in any number of counterparts, each of which together shall constitute one and the same instrument.

     7. THIS LETTER SHALL BE GOVERNED IN ALL RESPECTS BY THE INTERNAL LAWS OF THE STATE OF CALIFORNIA WITHOUT GIVING EFFECT TO CONFLICT OF LAWS PRINCIPLES

     Please indicate your agreement with the foregoing by executing a copy of this letter in the space provided and returning it to us as soon as possible.

				Very truly yours,
				CHINA HEALTHCARE ACQUISITION CORP.
				By:
						Alwin Tan, President
ACCEPTED AND AGREED AS OF
this 15th day of June 2006:
Jack Kang