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. We are not in a position to agree or disagree with the disclosures regarding Horwath International.
/s/ Eva Yi-Fang Tsai
e-Fang Accountancy Corp.
City of Industry, CA 91748