February 9, 2012
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Microelectronics Technology Company (copy attached), which were filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Microelectronics Technology Company dated February 7, 2012. We agree with the statements concerning our Firm in Item 4.01 of such Form 8-K.
Yours truly,
MANNING ELLIOTT LLP
/s/ “Manning Elliott LLP”
Chartered Accountants
Vancouver, Canada