V Media 8-K/A Changes in Registrant's Certifying Accountant

Exhibit 16.1

Chang G. Park, CPA, Ph. D.

♦ 2667 CAMINO DEL RIO S. PLAZA B4 SAN DIEGO ♦ CALIFORNIA 92108-3707 ♦

♦ TEL (858) 722-5953 ♦ FAX (858) 761-0341 ♦ (858) 433-2979

♦ E-Mail changgpark@gmail.com

December 14, 2009

U.S. Securities & Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

Ladies and Gentlemen

I have read the statements included under Item 4.01 in the Form 8-K Amendment No. 1 filing dated December 14, 2009 of Golden Key International, Inc. (the Company) to be filed with the Securities and Exchange Commission and I agree with such statements insofar as they relate to our dismissal. We have no knowledge about the appointment of Bagell, Josephs, Levine & Company, LLC was approved by the Board of Directors, or that they were not consulted prior to their appointment as auditors.

Very truly yours,

/s/ Chang G. Park

Chang G. Park, CPA