Dear  Eric:

We  have  reviewed  the  abovementioned Telefacsimile Transmittal and the letter
attached  covering  Item  4  Form - 8k filed on September 4, 2003, United States
Securities  and Exchange Commission File No. 0-25553. Presumably, you wish us to
comment  on  items  1  and  3,  respectively, in the abovementioned letter.  Our
response  is  as  follows:

ITEM 1:  In view of the fact that for the upcoming year the consolidated company
would  have  working  capital  and  ongoing operations, then in our opinion, the
"going  concern"  paragraph  would  be  considered  to  not  be  necessary  and,
accordingly,  may  be  deleted.

ITEM  3:  We  expect  that  for  the upcoming year that the audit report that we
would  attach  to  the  year  end  financial statements would be a "clean" audit
report without any adverse opinion or disclaimer of an opinion or modified as to
uncertainty,  audit  scope  or  accounting  principle. We expect that the "going
concern"  paragraph  will  be  deleted.

You  may  utilize  our  abovementioned  comments  relating  to  Items  1  and 3,
respectively,  when  you  respond  to  United  States  Securities  and  Exchange
Commission,  and in addition, you should arrange to complete the information for
Items  2  and  4,  respectively.

When  you  send  your  response  to  the  United  States Securities and Exchange
Commission,  please  copy  us  in  your  fax  and  email.


Yours very truly,
Moen and Company

/s/ Irving P. Moen
Irving P. Moen

Cc:  Jan Qian