SitoaGlobalInc.
2225EastBayshoreRd,Suite200
PaloAlto,CA94303
May3,2012
UnitedStatesSecuritiesandExchangeCommission
Division ofCorporationFinance
Washington,DC20549
Att:YongKim,SitoaGlobalInc.Form8-K,filedApril30,2012
DearMs.Kim,
Inresponsetoyourcomment letterdatedMay2,2012,we filedanamendedForm8-Ktoday includingtherequiredletterfromourformer auditorasExhibit16.1.The letterconfirmsthatourauditoragreeswiththestatementsmade intheamendedForm8-K.
Wefurther acknowledgethat:
•we are responsibleforthe adequacy andaccuracyofthedisclosureinthe filing;
• staffcommentsorchangestodisclosureinresponsetostaffcommentsdonotforeclosethe
Commissionfromtakinganyactionwithrespecttothe filing; and
| • | wemaynot assertstaffcomments asadefense inany proceedinginitiatedbythe Commissionoranypersonunderthe federalsecuritieslawofthe UnitedStates. |
Bestregards,
/s/GeorgeYu
GeorgeYuPresident& CEOSitoaGlobalInc.
