Everest Resources Corp. - FORM 8-K - EX-16.1 - LETTER FROM MANNING ELLIOTT LLP - December 31, 2009

Attached files

file filename
8-K - FORM 8-K - Everest Resources Corp.f8k1209_convenant.htm
EX-2.1 - SHARE EXCHANGE AGREEMENT - Everest Resources Corp.f8k1209ex2i_convenant.htm
EX-2.2 - ARTICLES OF EXCHANGE - Everest Resources Corp.f8k1209ex2ii_convenant.htm
EX-4.1 - SPECIMEN STOCK CERTIFICATE - Everest Resources Corp.f8k1209ex4i_convenant.htm
EX-3.(II).2 - AMENDMENT TO THE BYLAWS - Everest Resources Corp.f8k1209ex3ii_convenant.htm
EX-10.5 - RESIGNATION LETTER FROM MOHAN SINGH - Everest Resources Corp.f8k1209ex10v_convenant.htm
EX-10.1 - TERMINATION AGREEMENT - Everest Resources Corp.f8k1209ex10i_convenant.htm
EX-3.(I).2 - CERTIFICATE OF AMENDMENT TO THE ARTICLES OF INCORPORATION - Everest Resources Corp.f8k1209ex3i2_convenant.htm
EX-10.6 - PROMISSORY NOTE - Everest Resources Corp.f8k1209ex10vi_convenant.htm
EX-10.2 - SHARE CANCELLATION AND LOAN AGREEMENT - Everest Resources Corp.f8k1209ex10ii_convenant.htm
EX-10.4 - STOCK ACQUISITION AND REORGANIZATION AGREEMENT - Everest Resources Corp.f8k1209ex10iv_convenant.htm
EX-99.1A - AUDITED FINANCIAL STATEMENTS, TOGETHER WITH NOTES TO FINANCIAL STATEMENTS, OF CHONGQING SYSWAY FOR THE YEARS ENDED DECEMBER 31, 2008 AND 2007 - Everest Resources Corp.f8k1209ex99ia_convenant.htm
EX-99.1B - AUDITED FINANCIAL STATEMENTS, TOGETHER WITH NOTES TO FINANCIAL STATEMENTS, OF HAINAN JIEN FOR THE YEARS ENDED DECEMBER 31, 2008 AND 2007 - Everest Resources Corp.f8k1209ex99ib_convenant.htm
EX-99.4 - UNAUDITED PRO-FORMA COMBINED FINANCIAL STATEMENTS OF COVENANT HOLDINGS AND EVEREST AS OF SEPTEMBER 30, 2009 AND DECEMBER 31, 2008 - Everest Resources Corp.f8k1209ex99iv_convenant.htm
EX-99.3 - UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS, TOGETHER WITH NOTES TO CONSOLIDATED FINANCIAL STATEMENTS, OF COVENANT HOLDINGS FOR THE PERIOD FROM INCEPTION THROUGH SEPTEMBER 30, 2009 - Everest Resources Corp.f8k1209ex99iii_convenant.htm
EX-99.2A - UNAUDITED CONDENSED FINANCIAL STATEMENTS, TOGETHER WITH NOTES TO CONDENSED FINANCIAL STATEMENTS, OF CHONGQING SYSWAY FOR THE SIX MONTHS ENDED JUNE 30, 2009 AND 2008 - Everest Resources Corp.f8k1209ex99iia_convenant.htm
EX-99.2B - UNAUDITED CONDENSED FINANCIAL STATEMENTS, TOGETHER WITH NOTES TO CONDENSED FINANCIAL STATEMENTS, OF HAINAN JIEN FOR THE SIX MONTHS ENDED JUNE 30, 2009 AND 2008 - Everest Resources Corp.f8k1209ex99iib_convenant.htm
EX-10.3 - STOCK ACQUISITION AND REORGANIZATION AGREEMENT - Everest Resources Corp.f8k1209ex10iii_convenant.htm

 
Exhibit 16.1


Securities and Exchange Commission
100 F Street, N.E.
Washington, DC   USA   20549

 
Re:           Covenant Group of China Inc. (formerly Everest Resources Corp.)

This letter will confirm that we reviewed Item 4.01 of the Company's Form 8-K dated December 24, 2009, captioned "Changes in Registrant’s Certifying Accountant” and that we agree with the all the statements made therein as they relate to Manning Elliott LLP.

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

/s/ MANNING ELLIOTT LLP

CHARTERED ACCOUNTANTS
 
Vancouver, Canada
 
December 31, 2009

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