EXHIBIT 16













March 24, 2008



Securities and Exchange Commission
Washington, D.C. 20549


Commissioners:

I have read Tian'an  Pharmaceutical  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