Exhibit 23.3
May 1, 2009
Gushan Environmental Energy Limited (the “Company”)
Room 908, China Merchants Tower
168-200 Connaught Road Central
Sheung Wan, Hong Kong
Dear Sirs,
We understand that the Company plans to file an Amendment No.1 on Form 20-F/A (“Amendment No.1”) to their annual report on Form 20-F for the fiscal year ended December 31, 2008 (the “Annual Report”) with the U.S. Securities and Exchange Commission (the “Commission”). We hereby consent to the reference of our name under the captions “Risk Factors” and “PRC Government Regulations” in the Annual Report, as amended by Amendment No.1, and to the filing of this letter as an exhibit to Amendment No.1.
In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the Rules and Regulations of the Commission promulgated thereunder.
| Sincerely yours, |
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| Chen & Co. Law Firm |