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EXHIBIT 99.2
October 31, 2008
Securities and Exchange Commission
Washington, DC 20549
Commissioners:
We have read the statements made by Ascend Acquisition Corp., which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Ascend Acquisition Corp. dated November 3, 2008. We agree with the statements concerning our Firm in such Form 8-K.
Sincerely,
/S/ Malone & Bailey, PC
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