China TMK Battery Systems (DFEL) 8-K Changes in Registrant's Certifying Accountant

March 12, 2010

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Gentlemen:

We have read Item 4.01 of Form 8-K dated March 12, 2010 of China TMK Battery Systems, Inc. and are in agreement with the statements contained therein as it pertains to our firm.

We have no basis to agree or disagree with any other statements of the Registrant contained in item 4.01.

Very truly yours,

Kempisty & Company
Certified Public Accountants, P.C.