Attached files

file filename
8-K - SMOOTH GLOBAL (CHINA) HOLDINGS, INC. FORM 8-K JUNE 30, 2011 - Smooth Global (China) Holdings, Inc.smoothglobal8k20110630.htm
EX-10.A - TRANSFER OF COMPANY AGREEMENT DATED JUNE 30, 2011 BETWEEN SMOOTH GLOBAL (CHINA) HOLDINGS, INC. AND THE SHAREHOLDERS NAMED THEREIN. - Smooth Global (China) Holdings, Inc.ex10-a.htm
 
Exhibit 7


KEITH K. ZHEN, CPA
CERTIFIED PUBLIC ACCOUNTANT
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2070 WEST 6TH STREET - BROOKLYN, NY 11223 - TEL (347) 408-0693 - FAX (347) 602-4868 - EMAIL:KEITHZHEN@GMAIL.COM
 
 
November 17, 2011

Securities and Exchange Commission
Washington, DC 20549

Ladies and Gentlemen:

I agree with the statements concerning me made in the portion of the Current Report on Form 8-K dated November 16, 2011 to be filed by Smooth Global (China) Holdings, Inc. pursuant to Item 4.02.

/s/ Keith K. Zhen, CPA
Keith K. Zhen, CPA