Attached files
Exhibit 16.2
Stan
J.H. Lee, CPA
2160 North Central
Rd. Suite 203 t Fort Lee t NJ
07024
P.O.
Box 436402 t San Ysidro t CA t 92143
619-623-7799
Fax 619-564-3408 E-mail) stan2u@gmail.com
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To Whom
It May Concerns;
The firm
of Stan J.H. Lee, Certified Public Accountant, consents to the
inclusion of our report of January 29, 2010, on the audited financial statements
of Surmounting Limited Marketing Adviser Limited as of December 31, 2009, in any
filings that are necessary now or in the near future with the U.S. Securities
and Exchange Commission.
Very
truly yours,
/s/
Stan J.H. Lee, CPA
______________________
Stan J.H.
Lee, CPA
February
9, 2010
Fort Lee,
NJ 07024