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8-K - FORM 8-K - Kemiao Garment Holding Groupf8k010511_aivtech.htm
Exhibit 16.1
 
 
ACSB Acquavella, Chiarelli, Shuster, Berkower & Co., LLP
517 Route One 
Iselin, New Jersey 08830  
732. 855.9600  
Fax:732.855.9559
www.acsbco.com
 Certified Public Accountants and Advisors
330 7th Avenue
Suite 202
New York, NY  10001
212.867.1319
 
 
                                                                                                                                                                                                                                                                                                                                                                                                                                                     
January 6, 2011

Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549


Dear Sir/Madam:
 
We have read the statements included under Item 4.01 in the Form 8-K dated January 6, 2011 of AIVtech International Group Co. (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements insofar as they relate to our dismissal. We cannot confirm or deny that the appointment of Friedman LLP was approved by the Board of Directors, or that they were not consulted prior to their appointment as auditors.

Sincerely

 
/s/Acquavella, Chiarelli, Shuster, Berkower & Co., LLP