KEITH K. ZHEN, CPA
CERTIFIED PUBLIC ACCOUNTANT
2070 WEST 6TH STREET • BROOKLYN, NY 11223 • TEL (347) 408-0693 • FAX (347) 602-4686 • EMAIL KEITHZHEN@KEITHZHENCPA.COM
February 08, 2008
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
I have read Item 4.01(a) of Form 8-K/A dated February 08, 2008 of China Wind Energy Inc., and agree with the statements contained therein.
I have no basis to agree or disagree with the statement of the Registrant contained in Item 4.01 (b).
Sincerely,
Keith K. Zhen, CPA
Brooklyn, NY
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