KEITH K. ZHEN, CPA |
CERTIFIED PUBLIC ACCOUNTANT |
2070 WEST 6THSTREETxBROOKLYN, NY 11223xTEL (347) 408-0693xFAX (347) 602-4686xEMAIL KEITHZHEN@KEITHZHENCPA.COM |
January 29, 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 January 29, 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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