We have
reviewed the 8-K filed by Australian Forest Industries, Inc. relating to Item
4.02 of the form. We wish to advise, that in December 2006, the
financial statements for the year ended December 31, 2005 were restated as
described in the 8-K filed on April 4, 2008 and the 8-K/A filed on April 11,2008. The report contains a duel date, dated December 29, 2006, which
corresponds to our completion of fieldwork in relation to the
restatement. Additionally, the 10-KSB filed for the year ended
December 31, 2006 included the restated comparable December 31, 2005 financial
statements. The firm had discussions relating to the restatement with
the Chief Financial Officer and Director. He provided copies of
additional documentation requested by the SEC and all matters relating to the
restatement were discussed with him.
We hereby
consent to the filing of this letter as an exhibit to the foregoing report on
Form 8-K.
Very
truly yours,
/s/
Meyler and Company, LLC
Dates Referenced Herein and Documents Incorporated by Reference
