May 29, 2009

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Pangea Petroleum Corp's Form 8-K dated May 11, 2009,
and have the following  comments:

1. We agree with the statements made as they pertain to our firm.

2. We have no basis on which to agree or disagree with any other statements made
in Item 4.01.

Yours truly,

/s/George Qin
Malone & Bailey, PC
Houston, Texa