MANNING ELLIOTT         |      11th Floor 1050 West Pender Street,
                        |      Vancouver, BC, Canada, V6E 3S7
CHARTERED ACCOUNTANTS   |      Phone: 604.714.3600 Fax: 604.714.3669
                        |      Web: manningelliott.com


                                  Exhibit 16.1






Re:      Coventure International Inc.


This letter will confirm that we reviewed  Item 4.01 of the  Company's  Form 8-K
dated December 6, 2005, captioned "Changes in Registrant's Certifying Accountant
" and that we agree with the  statements  made therein as they relate to Manning
Elliott LLP. We are not in a position to agree or disagree  with the  statements
in Item 4.01  regarding  the  engagement  of Kabani  and  Company,  Inc.  or the
approval of such engagement by the Board of Directors.

We hereby  consent to the filing of this  letter as an exhibit to the  foregoing
report on Form 8-K.


/s/ "Manning Elliott LLP"
- -------------------------
MANNING ELLIOTT LLP

CHARTERED ACCOUNTANTS

Vancouver, Canada

December 7, 2005