Attached files

file filename
8-K/A - Wave Sync Corp.v219458_8-ka.htm
EX-99.1 - Wave Sync Corp.v219458_ex99-1.htm
Exhibit 16.1

April 22, 2011
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

RE: China Bio-Energy Corp. (Commission File Number: 001-34113)

Dear Sirs,

We have read Item 4.02 of the Current Report on Form 8-K/A to be filed by China Bio-Energy Corp. (the “Company”) on April 22, 2011 regarding the Non-Reliance on Previously Issued Financial Statements and have the following comments:
 
We agree with the disclosures the Company made in such Form 8-K/A related to us.
 
 
Very truly yours,
 
         
/s/ Malone Bailey LLP
   
 
 
Malone Bailey LLP