Please
accept this letter as formal notice of our declination to stand for re-election
as the independent registered public accounting firm for Apollo Capital Group,
Inc. (the “Company”) as of March 16, 2010. Our Firm has made the decision to
refocus the type and geographical concentration of clients and therefore we
decline to stand for re-election, and are effectively resigning as the
independent registered public accounting firm of the Company. Please note that
there have never been any disagreements with management regarding the audits.
Furthermore, our precious audits have never contained an adverse, modified, or
disclaimer of opinions.
We
consent to the filing of this letter as Exhibit 16.1 to any filing with the
Securities and Exchange Commission.
If you
would like to discuss this further please call at your convenience.
Sincerely,
/s/ Stan
J.H. Lee, CPA
Stan J.H.
Lee, CPA
Dates Referenced Herein and Documents Incorporated by Reference