Attached files

file filename
10-Q/A - FORM 10Q/A - MICROELECTRONICS TECHNOLOGY Comely12312012_10qz.htm
EX-32.1 - EXHIBIT 321 - MICROELECTRONICS TECHNOLOGY Comelyexhibit321_ex32z1.htm
EX-31.2 - EXHIBIT 312 - MICROELECTRONICS TECHNOLOGY Comelyexhibit312_ex31z2.htm
EX-31.1 - EXHIBIT 311 - MICROELECTRONICS TECHNOLOGY Comelyexhibit311_ex31z1.htm
EX-10.4 - CONVERTED BY EDGARWIZ - MICROELECTRONICS TECHNOLOGY Coagreementexhibit104_ex10z4.htm

John Kinross-Kennedy, C.P.A.

17848 Skypark Circle

Irvine, CA  92614-6401

(949) 955-2522.  Fax (949) 724-3817

jkinross@zamucen.com



February 14, 2013




Securities and Exchange Commission

100 F Street NE

Washington, DC 20549




RE: Microelectronics Technology Company


We have read the statements that we understand Microelectronics Technology Company, will include under Item 5 of the Form 10-Q report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.



Very Truly Yours,


/s/John Kinross-Kennedy, CPA


John Kinross-Kennedy, CPA