EXHIBIT
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THOMAS LEGER & CO., L.L.P. Certified Public Accountants
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Re: Huayang International Holdings, Inc.
Commission File #0-30173
Dear Sir/Madam:
Thomas Leger & Co., L.L.P. ("TLC") previously was engaged by Huayang
International Holdings, Inc. (the "Company") as the Company's principal
accountants. Except as set forth below, we agree with the statements contained
in Item 4 of the Company's Form 8-K regarding an event occurring on February 5,
2004:
- - TLC agrees with the Company's statement in paragraph (a) (i) of Item 4 that
TLC resigned on February 5, 2004.
- - TLC disagrees with the Company's statement in paragraph (a) (ii). TLC's
report contained a going concern qualification.
- - TLC is not in a position to agree or disagree with the Company's statements
in paragraph (a) (iii) of Item 4 regarding recommendation and approval of
the Company's Board of Directors regarding change of accountants. However,
TLC initiated the event.
- - TLC disagrees with statement (a) (iv) as it applies to interim periods. TLC
requested additional information from the Company regarding impairment, if
any, during the fourth quarter. TCL was/is not in a position to evaluate
this issue as it relates to interim periods.
- - TLC has had no contact from Weinberg & Company, P.A. regarding the Company.
- - TLC is not in a position to agree or disagree with the Company's statements
in paragraph (b) on Item 4 regarding consultation between the Company and
Weinberg & Company, P.A.
Very Truly Yours,
/s/ Thomas Leger & Co., L.L.P.
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Thomas Leger & Co., L.L.P.
Houston, Texas
February 17, 2004
1235 N. Loop West, Suite 907 Houston, Texas 77008-4707
(713) 868-1065 (713)869-3297