Gregory Lance Lamb
Certified Public Accountant
2108 Pecos Street
Mission, TX 78572
Phone: 956-867-6200 Fax: 469-519-8833
Email: greg5lamb@gmail.com


January 2, 2010

CHINA DU KANG CO., LTD./Amstar Financial Holdings, Inc.

Dear Sirs,

The  purpose  of  this  letter  is  to  formally  document  that  there  are no
disagreements on account issues between me and your company.

Faithfully yours,

/s/Gregory Lance Lamb
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Gregory Lance Lamb
Certified Public Accountant