[Livingston, Wachtell & Co., LLP Letterhead]



April 17, 2003


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

          Re:     Minghua Group International Holdings Limited
                  Commission File Number 0-30183
                  Ein #:13-3874771

Gentlemen:

     We  have  read  the  statements  that  Minghua Group International Holdings
Limited  has  made  in  its  amended  Form  8-K,  Item  4, dated April 17, 2003,
regarding  changes in the Registrant's certifying accountants. We agree with the
statements made therein, where it specifically references Livingston, Wachtell &
Co.,  LLP.  We  have  no basis to agree or disagree with other statements of the
registrant  contained  therein.



          /s/ Livingston, Wachtell & Co., LLP