Eatware 8-K/A Changes in Registrant.s Certifying Accountant

Chang G. Park, CPA, Ph. D.

t 371 E STREET t CHULA VISTA t CALIFORNIA 91910-2615t

t TELEPHONE (858)722-5953 t FAX (858) 761-0341 t FAX (619) 422-1465

t E-MAIL changgpark@gmail.comt

To the Audit Committee of

Case Financial, Inc.

5950 La Place Court Suite #155

Carlsbad CA 92009

February 20, 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Dear Madams or Sirs:

I have read Item 4.01 of Form 8-K-A2 dated February 20, 2008, of China Shoe Holdings, Inc., and are in agreement with the statements made with respect to information provided regarding Chang G. Park, CPA, Ph.D. We have no basis to agree or disagree with other statements of the registrant contained therein.

Regards,

/s/ Chang Park

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Chang G. Park, CPA, Ph.D.