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Oriental Dragon Corp – ‘8-K’ for 10/22/09 – ‘EX-16.1’

On:  Tuesday, 10/27/09, at 5:17pm ET   ·   For:  10/22/09   ·   Accession #:  1144204-9-54874   ·   File #:  0-52133

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

10/27/09  Oriental Dragon Corp              8-K:1,2,3,410/22/09   18:3.0M                                   Toppan Vintage/FA

Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                      HTML    502K 
 2: EX-2.1      Plan of Acquisition, Reorganization, Arrangement,   HTML    172K 
                          Liquidation or Succession                              
 3: EX-4.1      Instrument Defining the Rights of Security Holders  HTML     76K 
 4: EX-10.1     Material Contract                                   HTML     74K 
13: EX-10.10    Material Contract                                   HTML     43K 
14: EX-10.11    Material Contract                                   HTML     56K 
15: EX-10.12    Material Contract                                   HTML     26K 
 5: EX-10.2     Material Contract                                   HTML     34K 
 6: EX-10.3     Material Contract                                   HTML     26K 
 7: EX-10.4     Material Contract                                   HTML     64K 
 8: EX-10.5     Material Contract                                   HTML    144K 
 9: EX-10.6     Material Contract                                   HTML     66K 
10: EX-10.7     Material Contract                                   HTML     59K 
11: EX-10.8     Material Contract                                   HTML     47K 
12: EX-10.9     Material Contract                                   HTML     44K 
17: EX-99.1     Miscellaneous Exhibit                               HTML    307K 
18: EX-99.2     Miscellaneous Exhibit                               HTML    246K 
16: EX-16.1     Letter re: Change in Certifying Accountant          HTML     11K 


EX-16.1   —   Letter re: Change in Certifying Accountant


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  Unassociated Document  
 C:   C:   C: 
 
October 23, 2009
 
Office of the Chief Accountant
Securities and Exchange Commission
100F Street, NE
Washington, D.C. 20549
 
 
Dear Sir/Madam:
 
We have read the statements included under Item 4.01 in the Form 8-K dated October 23, 2009 of Emerald Acquisition, Inc. (the "Company") to be filed with the Securities and Exchange Commission and we agree with such statements insofar as they relate to our dismissal and our audits for the years ended December 31, 2008 and 2007, and our reviews of interim financial statements. We cannot confirm or deny that the appointment of Sherb & Co., LLP. was approved by the Board of Directors, or that they were not consulted prior to their appointment as auditors.
 

 
Very truly yours,
 
PMB Helin Donovan, LLP
 
/s/ PMB Helin Donovan, LLP
 

 
Austin, Texas
 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K’ Filing    Date    Other Filings
Filed on:10/27/093
10/23/09
For Period End:10/22/093
12/31/0810-K,  NT 10-K
12/31/0710-K,  10-K/A,  NT 10-K
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Filing Submission 0001144204-09-054874   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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