CBAK Energy Technology (CBAT) 8-K Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Exhibit 16.1

	KPMG	Telephone    +852 2522 6022
	8th Floor, Prince’s Building	Fax               +852 2845 2588
	10 Chater Road	Internet         www.kpmg.com.hk
	Central, Hong Kong
	P O Box 50
	General Post Office
	Hong Kong

Securities and Exchange Commission	Our ref     JSLC/09
Washington, D.C. 20549
	Contact    Jack Chow (+852 2826 8066)

August 4, 2006

Ladies and gentlemen,

China BAK Battery, Inc

We have been engaged as the principal accountant for China BAK Battery, Inc. (the “Company”). We have read the Company’s statements included under Item 4.02 of its Form 8-K dated August 4, 2006, and we agree to the statements made in this Item 4.02 as they relate to KPMG. We have no basis to agree or disagree with other statements made under Item 4.02 or other parts of that Form 8-K.

Yours faithfully

/s/ KPMG