EXHIBIT 99.2
| GHP Horwath, P.C. Member Crowe Horwath International
1801 California Street, Suite 2200 Denver, CO 80202 +1.303.831.5000 Tel +1.303.831.5001 Fax www.croweghphorwath.com |
|
December 28, 2016
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: China Xiniya Fashion Limited
We have read the statements that we understand China Xiniya Fashion Limited (Commission File No. 001-34958) will include the Form 6-K report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements.
Sincerely,
/s/ GHP Horwath, P.C.