Todd D. Chisholm, Audit Partner
Nephi J. Bierwolf, Tax Partner
Troy F. Nilson, Audit Partner
Shauna S. Howe, Audit Partner
CHISHOLM, BIERWOLF & NILSON, LLC - Certified Public Accountants
533 West 2600 South, Suite 25
Bountiful, Utah 84010
Phone: (801) 292-8756
Fax: (801) 292-8809
www.cbncpa.com
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re:
China Shen Zhou Mining & Resources, Inc.
Gentlemen:
We have read Item 4.01 included in the Form 8-K dated February 27, 2007 of China Shen Zhou Mining & Resources, Inc. (formerly Earth Products & Technologies, Inc.) (Commission File No. 033-03385-LA) filed with the U.S. Securities and Exchange Commission and are in agreement with the statement contained therein as they relate to our firm. We are not in a position to agree or disagree with the disclosures regarding Horwath International or e-Fang.
/s/ Chisholm, Bierwolf & Nilson, LLC
Chisholm, Bierwolf & Nilson, LLC
Bountiful, Utah
March 1, 2007
Member of AICPA, UACPA & Registered with PCAOB