Chang G. Park, CPA, Ph. D.
t 2667 CAMINO DEL RIO S. PLAZA Bt SAN DIEGOt CALIFORNIA 92108-3707t
t TELEPHONE (858) 722-5953t FAX (858) 761-0341t FAX (858) 433-2979
t E-MAILchanggpark@gmail.comt
February 25, 2011
U.S. Securities & Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Ladies and Gentlemen
I have read the statements included under Item 4.01 in the Form 8-K, dated February 25, 2011 of Sino Cement, Inc. (the Company) to be filed with the Securities and Exchange Commission and I agree with such statements insofar as they relate to our dismissal. We have no knowledge about the appointment of Morison Cogen LLP was approved by the Board of Directors, or that they were not consulted prior to their appointment as auditors.
Very truly yours,
/s/ Chang G. Park
_____________________
Chang G. Park, CPA
Member of the California Society of Certified Public Accountants
Registered with the Public Company Accounting Oversight Board
