Innocent Inc 2000 NE 22nd ST Wilton Manors FL. 33305 dosswa@yahoo.com ---------------- (828) 4899409 December 21, 2009 United States Securities and Exchange Commission Washington DC 20549-0405 ATTN: Ta Tanisha Meadows Ref: Innocent Inc Amendment No. 1 to Item 4.01 Form 8K Filed December 10, 2009 File Number 333-150061 Dear Ms. Meadows, ITEM 1. We have amended to reflect the approval by the Board of Directors for the appointment of Eddy Chin Chartered Accountant. ITEM 2. Eddy Chin Chartered Accountant is the same as the PCAOB registered independent accountant Eddy Siat Leong Chin of Thornhill, Canada. We have decided to state so in the amended filing. ITEM 3. We have amended the reference to reflect paragraph (a)(2) rather than (a)(1)(v). We acknowledge that it is the responsibility of the Company and its management to insure that the adequacy and accuracy of the disclosures in the filing; and that staff comments and changes to disclosure in response to staff comments do not foreclose the commission from taking any action with respect to the filing; and the company may not assert this action as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the united states. Sincerely, /s/ Wayne a doss Wayne A Doss President and CEO