Attached files

file filename
10-Q - FORM 10-Q - CHINA LONGYI GROUP INTERNATIONAL HOLDINGS LTDform10q.htm
EX-32.2 - EXHIBIT 32.2 - CHINA LONGYI GROUP INTERNATIONAL HOLDINGS LTDexhibit32-2.htm
EX-31.1 - EXHIBIT 31.1 - CHINA LONGYI GROUP INTERNATIONAL HOLDINGS LTDexhibit31-1.htm
EX-31.2 - EXHIBIT 31.2 - CHINA LONGYI GROUP INTERNATIONAL HOLDINGS LTDexhibit31-2.htm
EX-32.1 - EXHIBIT 32.1 - CHINA LONGYI GROUP INTERNATIONAL HOLDINGS LTDexhibit32-1.htm

Exhibit 16

August 16, 2010

Securities and Exchange Commission
100 F Street, NE
Washington D.C. 20549

RE:     CHINA LONGYI GROUP INTERNATIONAL HOLDINGS LIMITED (the "Company")

Ladies and Gentlemen:

We have read the statements made by the Company under Item 5 of the quarterly report on Form 10-Q filed with the Securities and Exchange Commission on August 16, 2010 regarding the recent change of auditors. We agree with the statements contained therein concerning our firm. We have no basis to agree or disagree with other statements made under Item 5.

Very truly yours,

/s/ Bernstein & Pinchuk LLP