John Kinross-Kennedy, C.P.A.
17848 Skypark Circle
Irvine, CA 92614-6401
(949) 955-2522. Fax (949) 724-3817
jkinross@zamucen.com
February 14, 2013
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
RE: Microelectronics Technology Company
We have read the statements that we understand Microelectronics Technology Company, will include under Item 5 of the Form 10-Q report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.
Very Truly Yours,
/s/John Kinross-Kennedy, CPA
John Kinross-Kennedy, CPA