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8-K - Baying Ecological Holding Group Inc.toro8kdec112009.htm
GORDON K.W. GEE

Chartered Accountant

#601 -325 Howe Street

Vancouver, BC V6C 1Z7

An Incorporated Professional

Telephone: (604) 689 -8815

Facsimile: (604) 689 -8838
       

8 December 2009

United States Securities and

Exchange Commission Washington, DC USA 20549

Dear Sirs / Mesdames,

Regarding: Toro Ventures, Inc.

I am writing in respect to Form 8-K, Current Report, Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 and specifically Item 4.01 Changes in Registrants Certifying Accountant

I have the read the statements made in Item 4.01 Changes in Registrants Certifying Accountant, of Form 8-K, dated 04 December 2009, and I am in agreement with such statements made.

Yours sincerely,

Gordon K.W. Gee / signed

Gordon K.W. Gee GKWG/