Plastec Technologies (PLTYF) 6-K Plastec Technologies, LTD. Reports Unaudited

April 13, 2011

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

We have read the comments made regarding us in the Form 6-K of Plastec Technologies, Ltd. dated and filed April 13, 2011, and are in agreement with those statements.

/s/ Crowe Horwath LLP

Crowe Horwath LLP

New York, New York

cc: Mr. Joseph Yiu Wah Chow

Audit Committee Chairman

Plastec Technologies, Ltd.