China Du Kang (CDKG) 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

January 5, 2015

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re: China Du Kang Co., Ltd.

Ladies and Gentlemen:

We have read the statements made by China Du Kang Co., Ltd., which were provided to us and which we understand will be filed with the Securities and Exchange Commission pursuant to Item 4.01 of its Form 8-K, regarding the change in certifying accountant. We agree with the statements concerning our firm in such Current Report on Form 8-K. We have no basis to agree or disagree with other statements made under Item 4.01.

We hereby consent to the filing of the letter as an exhibit to the foregoing report on Form 8-K. 

Yours very truly,

/s/ Keith K. Zhen, CPA