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    <ReturnTs>2014-08-14T15:14:05-07:00</ReturnTs>
    <TaxPeriodEndDt>2014-03-31</TaxPeriodEndDt>
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        <BusinessNameLine1>Jimmy J Chen &amp; Associates Inc</BusinessNameLine1>
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      <PreparerUSAddress>
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        <City>Milpitas</City>
        <State>CA</State>
        <ZIPCode>95035</ZIPCode>
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    <Filer>
      <EIN>204771028</EIN>
      <BusinessName>
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      </BusinessName>
      <BusinessNameControlTxt>SIFA</BusinessNameControlTxt>
      <PhoneNum>4082390938</PhoneNum>
      <USAddress>
        <AddressLine1>4620 BATTEN WAY</AddressLine1>
        <City>SAN JOSE</City>
        <State>CA</State>
        <ZIPCode>95135</ZIPCode>
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      <SignatureDt>2014-08-14</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>JIMMY J CHEN</PreparerPersonNm>
      <PTIN>P01715847</PTIN>
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    <TaxYr>2013</TaxYr>
    <BuildTS>2015-12-30 17:16:21Z</BuildTS>
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      <FMVAssetsEOYAmt>166020</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
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        <LandBldgEquipCostOrOtherBssAmt>69490</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>66290</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>3759</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">3200</LandEOYAmt>
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        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule">23</OtherLiabilitiesEOYAmt>
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        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
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        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
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        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd>false</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
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            <City>SAN JOSE</City>
            <State>CA</State>
            <ZIPCode>95135</ZIPCode>
          </USAddress>
          <TitleTxt>CEO</TitleTxt>
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            <State>CA</State>
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        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
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            <State>CA</State>
            <ZIPCode>95135</ZIPCode>
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        <GrantOrContributionPdDurYrGrp>
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          <State>CA</State>
          <ZIPCode>95135</ZIPCode>
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        <CurrentYearExpenseAmt>70</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2011-11-15</AcquiredDt>
        <CostOrOtherBasisAmt>1210</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>151</PriorYearDepreciationAmt>
        <ComputationMethodTxt>91</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
        <CurrentYearExpenseAmt>403</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2013-12-10</AcquiredDt>
        <CostOrOtherBasisAmt>1070</CostOrOtherBasisAmt>
        <ComputationMethodTxt>91</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
        <CurrentYearExpenseAmt>119</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PHONE</PropertyDesc>
        <AcquiredDt>2014-02-26</AcquiredDt>
        <CostOrOtherBasisAmt>268</CostOrOtherBasisAmt>
        <ComputationMethodTxt>91</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>4</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="13000170" softwareVersion="2013v3.1">
      <LandEtcGrp>
        <CategoryOrItemTxt>Auto./Transportation Equip.</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>54825</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>54825</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Furniture and Fixtures</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9589</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8258</AccumulatedDepreciationAmt>
        <BookValueAmt>1331</BookValueAmt>
        <EOYFMVAmt>1000</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Machinery and Equipment</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2137</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1874</AccumulatedDepreciationAmt>
        <BookValueAmt>263</BookValueAmt>
        <EOYFMVAmt>200</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Miscellaneous</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2939</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1333</AccumulatedDepreciationAmt>
        <BookValueAmt>1606</BookValueAmt>
        <EOYFMVAmt>1100</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <OtherAssetsScheduleGrp>
        <Desc>INVESTMENT -CHINA CENTURY FUND</Desc>
        <EOYBookValueAmt>52554</EOYBookValueAmt>
        <EOYFMVAmt>52998</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>Rounding</Desc>
        <EOYBookValueAmt>1</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="OtherDecreasesSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <OtherDecreasesDetail>
        <Description>K-1</Description>
        <Amount>734</Amount>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <OtherExpensesScheduleGrp>
        <Desc>AUTO EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>3778</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>3778</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3778</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGE</Desc>
        <RevenueAndExpensesPerBooksAmt>10</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>10</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>10</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>10</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FILING FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>30</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>30</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>30</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MEAL &amp; ENTERTAINMENT EXP.</Desc>
        <RevenueAndExpensesPerBooksAmt>1587</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1587</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1587</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>30</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>30</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>30</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>17</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>17</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>17</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TELEPHONE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>532</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>532</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>532</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="OtherIncreasesSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <OtherIncreasesDetail>
        <Description>990T INCOME</Description>
        <Amount>6098</Amount>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherLiabilitiesSchedule documentId="OtherLiabilitiesSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <OtherLiabilitiesDetail>
        <Desc>ADVANCE FROM FOUNDER</Desc>
        <BOYBookValueAmt>22</BOYBookValueAmt>
        <EOYBookValueAmt>23</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <SubstantialContributorsSch documentId="SubstantialContributorsSchedul" softwareId="13000170" softwareVersion="2013v3.1">
      <SubstantialContributorDetail>
        <PersonNm>JITAO SI</PersonNm>
        <USAddress>
          <AddressLine1>4620 BATETN WAY</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95135</ZIPCode>
        </USAddress>
      </SubstantialContributorDetail>
      <SubstantialContributorDetail>
        <PersonNm>SHAN ZHAO</PersonNm>
        <USAddress>
          <AddressLine1>4620 BATTEN WAY</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95135</ZIPCode>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
  </ReturnData>
</Return>