China Integrated Energy (CBEH) 8-K Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Exhibit 7.1

Reply for China Integrated Energy, Inc. Form 8-K

June 30, 2011

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We have read the statements made by China Integrated Energy, Inc. pursuant to Item 4.02(b) of Form 8-K to be filed with the Commission, as part of the Company's Form 8-K report. We agree with the statements concerning our Firm in such Form 8-K.  We have no basis to agree or disagree with any other statements made in the filing.

Very truly yours,

/s/ Sherb & Co., LLP

Sherb & Co., LLP