EXHIBIT 16













March 24, 2008



Securities and Exchange Commission
Washington, D.C. 20549


Commissioners:

I have read New Taohuayuan Culture Tourism Co., Ltd.  statements  included under
Item  4.01 of its  Form  8-K  filed on March  7,  2008,  and I agree  with  such
statements concerning my firm.


Sincerely,

/s/ Lilian Jiang

Lilian Jiang
Wen Jiang & Company, PC