James Stafford
15 November 2012
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Sirs:
We have read the statements, included under Item 4.01 of the Form 8-K of Dalian Capital Group, Inc. (the “Company”) dated 15 November 2012, regarding our resignation as the Company’s independent registered public accounting firm. We agree with such statements made regarding our firm.
Yours truly,
“James Stafford”
Chartered Accountants
