Keyuan Petrochemicals, Inc. - FORM 8-K - EX-16.1 - LETTER FROM THE HALL GROUP, CPAS, - April 28, 2010

Attached files

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8-K - CURRENT REPORT - Keyuan Petrochemicals, Inc.f8k0410_silverpearl.htm
EX-2.1 - SHARE EXCHANGE AGREEMENT - Keyuan Petrochemicals, Inc.f8k0410ex2i_silverpearl.htm
EX-4.1 - CERTIFICATE OF DESIGNATION OF RIGHTS AND PREFERENCES OF SERIES A PREFERRED STOCK - Keyuan Petrochemicals, Inc.f8k0410ex4i_silverpearl.htm
EX-10.5 - FORM OF SERIES A WARRANT - Keyuan Petrochemicals, Inc.f8k0410ex10v_silverpearl.htm
EX-10.1 - SECURITIES PURCHASE AGREEMENT - Keyuan Petrochemicals, Inc.f8k0410ex10i_silverpearl.htm
EX-10.2 - REGISTRATION RIGHTS AGREEMENT - Keyuan Petrochemicals, Inc.f8k0410ex10ii_silverpearl.htm
EX-10.4 - LOCK-UP AGREEMENT - Keyuan Petrochemicals, Inc.f8k0410ex10iv_silverpearl.htm
EX-10.3 - SECURITIES ESCROW AGREEMENT - Keyuan Petrochemicals, Inc.f8k0410ex10iii_silverpearl.htm
EX-99.1 - AUDITED CONSOLIDATED BALANCE SHEETS OF KEYUAN INTERNATIONAL GROUP LIMITED - Keyuan Petrochemicals, Inc.f8k0410ex99i_silverpearl.htm
EX-10.11 - SHARE TRANSFER AGREEMENT BETWEEN BRIAN PAK-LUN MOK AND XIN YUE - Keyuan Petrochemicals, Inc.f8k0410ex10xi_silverpearl.htm
EX-99.2 - UNAUDITED PRO FORMA FINANCIAL STATEMENTS - Keyuan Petrochemicals, Inc.f8k0410ex99ii_silverpearl.htm
EX-99.3 - PRESS RELEASE - Keyuan Petrochemicals, Inc.f8k0410ex99iv_silverpearl.htm
EX-10.6 - FORM OF SERIES B WARRANT - Keyuan Petrochemicals, Inc.f8k0410ex10vi_silverpearl.htm
EX-10.9 - SHARE TRANSFER AGREEMENT BETWEEN LO KAN KWAN AND PEIJUN CHEN - Keyuan Petrochemicals, Inc.f8k0410ex10ix_silverpearl.htm
EX-10.7 - SHARE TRANSFER AGREEMENT BETWEEN BRIAN PAK-LUN MOK AND CHUNFENG TAO - Keyuan Petrochemicals, Inc.f8k0410ex10vii_silverpearl.htm
EX-10.12 - EMPLOYMENT AGREEMENT - Keyuan Petrochemicals, Inc.f8k0410ex10xii_silverpearl.htm
EX-10.8 - SHARE TRANSFER AGREEMENT BETWEEN O. WING PO AND JICUN WANG - Keyuan Petrochemicals, Inc.f8k0410ex10viii_silverpearl.htm
EX-10.13 - CONFIDENTIALITY AND NON-COMPETE AGREEMENT - Keyuan Petrochemicals, Inc.f8k0410ex10xiii_silverpearl.htm
EX-10.10 - SHARE TRANSFER AGREEMENT BETWEEN BRIAN PAK-LUN MOK AND XIN YUE - Keyuan Petrochemicals, Inc.f8k0410ex10x_silverpearl.htm
EX-4.2 - CERTIFICATE OF DESIGNATION OF RIGHTS AND PREFERENCES OF SERIES M PREFERRED STOCK - Keyuan Petrochemicals, Inc.f8k0410ex4ii_silverpearl.htm
 
Exhibit 16.1
 
 
 
 
 
April 26, 2010
 
 
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
 
Commissioners:
 
We have read and agree with the comments contained in Item 4.01 to Form 8-K of Silver Pearl Enterprises, Inc., dated April 22, 2010, as they relate to our firm.
 
 
 
Regards,
The Hall Group, CPAs
 
 
 
 
 
 
 
 
 
 
 
 
 
100 Crescent Court, Suite 700
Dallas, Texas 75201
Ph: (214) 22-1315
  ■ Fax: (972) 420-0032  ■ www.thehallgroupcpas.com ■
401 E. Corporate Drive, Suite 270
Lewisville, Texas 75057
Ph: (973) 315-1315
                                                      
                                                                                                                               
 
 
 

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