Exhibit No. 16.1

Eight Dragons Company
File No. 000-28453
Form 8-K
Report Date: October 8, 2014

October 8, 2014

U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Gentlemen:

On October 8, 2014,  this Firm  received  the final copy of a Current  Report on
Form  8-K to be filed  by  Eight  Dragons  Company  (SEC  File  #000-28453,  CIK
#1100778)   ("Company")  reporting  an  Item  4.01  -  Changes  in  Registrant's
Certifying Accountant.

We have no  disagreements  with the statements  made in the final Form 8-K, Item
4.01 disclosures which we read.


/s/ Larry Goldman
-------------------------------------
Mr. Larry Goldman
Goldman Accounting Services CPA, PLLC
Date: October 8, 2014