Attached files
| file | filename |
|---|---|
| 8-K/A - GULF RESOURCES, INC. | e606627_8ka-gulf.htm |
Exhibit 16.1
March 23,
2010
Securities
and Exchange Commission
100F
Street N.E.
Washington
DC 20549
Ladies
and Gentlemen,
We have
been furnished with a copy of the amendment to a current report on Form 8-K
filed on February 11, 2010 to add additional disclosure required by Item
304(a)(1)(v). We agree with the statements made in response to that
Item insofar as they relate to our Firm, and that none of the reportable
conditions under Item 304(a)(1)(v)(A)-(D) of Regulation S-K occurred, except for
the following: as described in our annual report dated March 12, 2009 on the
Company’s internal control over financial reporting included in the Company’s
Form 10-K for the year ended December 31, 2008, that in our opinion the Company
had not maintained effective internal control over financial reporting as of
December 31, 2008 based on criteria established in Internal Control – Integrated
Framework issued by the Committee of Sponsoring Organizations of the
Treadway Commission.
Additionally,
we are not in a position to agree or disagree with Gulf Resources, Inc.’s
statement that the change was approved by the Company’s Audit
Committee.
Very
truly yours,
/s/
MORISON COGEN LLP
Morison
Cogen LLP
Bala
Cynwyd, Pennsylvania