Attached files

file filename
8-K - CURRENT REPORT - Kemiao Garment Holding Groupf8k032011_aivtech.htm
 
Exhibit 16.1
 
 
 
 ACSB 
Acquavella, Chiarelli, Shuster, Berkower & Co., LLP
517 Route One  
Iselin, New Jersey  08830  
732.855.9600 
Fax:732.855.9559   
www.acsbco.com
 C e r t i f i e d  P u b l i c  A c c o u n t a n t s  a n d  A d v i s o r s
330  7th Avenue
Suite 202
New York, NY  10001
212.867.1319
 
                           
March 29, 2011
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

RE: AIVTECH International Group Co. (Commission File Number: 0001439434)

Dear Sirs,

We have read Item 4.02 of the Current Report on Form 8-K to be filed by AIVTECH International Group Co. on March 29, 2011 regarding the Non-Reliance on Previously Issued Financial Statements and have the following comments:

1.  
We agree with the statements made as they pertain to the Financial Statements for December 31, 2009.

Very truly yours,
 
/s/Acquavella, Chiarelli, Shuster, Berkower & Co., LLP









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