VRDT (VRDT) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

[LETTERHEAD OF CHOI, KIM & PARK, LLP]

4/4/2011

Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

RE: Winwheel Bullion, Inc.

File Ref. No. 000-52677

We have read Winwheel Bullion, Inc's statements included under Item 4.01 of its Form 8-K filed on April 1, 2011 and we agree with such statements concerning our firm.

/s/ Choi, Kim & Park, LLP

Choi, Kim & Park, LLP

Los Angeles, California