Crowe Horwath LLP Independent Member Crowe Horwath International
488 Madison Avenue, Floor 3 New York, New York 10022-5722 Tel 212.572.5500 Fax 212.572.5572 www.crowehorwath.com |
April 16, 2013
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 Item 4.01 of Form 8-K of China Growth Equity Investment Ltd. dated April 16, 2013 and are in agreement with those statements.
/s/ Crowe Horwath LLP
Crowe Horwath LLP
New York, New York
cc: | Xinrong Zhuo |
Chief Executive Officer
Pingtan Marine Enterprise Ltd.
181F, Zhongshan, Building A
No. 154 Hudong Road
Fuzhou, PRC