Value Exchange International, Inc. - FORM 8-K - EX-16 - EX. 16.1 LETTER OF AGREEMENT

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8-K - FORM 8K CURRENT REPROT - Value Exchange International, Inc.	sino8k122209.htm










	Exhibit 16.1 December 18, 2009 U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 RE: Sino Payments, Inc. File No.: 000-53537 We have read the statements under Item 4.01 of the Current Report on Form 8-K to be filed with the Securities and Exchange Commission on December 18, 2009 regarding the change of auditors. We agree with all statements pertaining to us. We have no basis to agree or disagree with statements pertaining to the successor accountants. /s/ Malone & Bailey, PC www.malone-bailey.com Houston, Texas

Value Exchange International, Inc. - FORM 8-K - EX-16 - EX. 16.1 LETTER OF AGREEMENT - December 23, 2009