December 14, 2011
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: | China Dredging Group Co., Ltd. |
File No. 000-53465 |
Dear Sir or Madam:
We have read Item 16F of the Form 20-F of China Dredging Group Co., Ltd. dated December 14, 2011, and we agree with the statements concerning our firm contained therein.
Very truly yours,
/s/ Webb & Company, P.A.
WEBB & COMPANY, P.A.