Exhibit 7.1
[Letterhead of PKF Hong Kong]
September 25, 2006
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Ladies and Gentlemen:
We have read statements that China Evergreen Environmental Corp. has included under Item 4.02 of the Form 8-K report it filed on or about September 25, 2006 regarding restatements of and non-reliance on previously issued financial statements. We have no basis to disagree with the disclosures made under Item 4.02.
Very truly yours,
/s/ PKF Hong Kong