EXHIBIT 16










February 6, 2008



Securities and Exchange Commission
Washington, D.C. 20549


Commissioners:

I have read New Taohuayuan Culture Tourism, Ltd.. statements included under Item
4.01 of its Form 8-K filed on February 6, 2008, and I agree with such statements
concerning my firm.


Sincerely,


/s/ Michael Pollack CPA, LLC
MICHAEL POLLACK CPA, LLC