American Nano Silicon (ANNO) 8-K Changes in Registrant's Certifying Accountant

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