EXHIBIT 16.1







U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-6010

Dear Sir/Madam:

We are the predecessor independent registered public accounting
firm for China Voice Holding Corp. (the "Company").  We have read
the Company's disclosure set forth in Item 4.01, "Changes in
Registrant's Certifying Accountant", of the Company's Current
Report on Form 8K dated February 9, 2010 (the "Current Report")
and are in agreement with the disclosure in the Current Report
insofar as it pertains to our firm.

Yours faithfully,

/s/ Jimmy C.H. Cheung & Co.

JIMMY C.H. CHEUNG & CO.
Certified Public Accountants
Hong Kong

Date:     February 9, 2010