AJ. ROBBINS, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
216 SIXTEENTH STREET
SUITE 600
DENVER, COLORADO 80202
February 26, 2007
United States Securities and
Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | Asia Time Corporation |
Dear Sir/Madam:
We have read Item 4.01 of the form 8-K Asia Time Corporation (formerly known as SRKP 9, Inc.), dated February 26, 2007 regarding the recent change of auditors. We agree with such statement made regarding our firm. We have no basis to agree or disagree with other statements made under Item 4.01.
| Very truly yours, | |||
| AJ. Robbins, PC | |||
| by /s/ AJ. Robbins | |||
AJ. Robbins, CPA | |||