Epistemological relativism presupposes at least some fundamental moral ditferences, and addresses those differences in terms of epistemic values such as truth and justifiability. To suggest relativist analysis of moral statements which account for both cognitive locutions found in moral language and the differences in moral beliefs is main task of Wong's theory that also considered new developments in philosophy of language. This essay consists of five sections: introduction; recent development in philosophy of language; faults of prior relativist theories; Wong's relativist analysis of moral statements; critique of Wong's relativist analysis.