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![](https://capedge.com/proxy/8-K/0001096906-13-001056/logo.jpg)
June 19, 2013
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
File Number: 0-52940
Dear Sirs/Madams:
We have read Item 4.01 of American Nano Silicon Technologies, Inc.’s Form 8-K dated April 19, 2013 and we agree with the statements made concerning our firm.
Very truly yours,
/s/ Friedman LLP