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8-K/A - KAIBO FOODS Co Ltdv208296_8ka.htm
 
Sam Kan & Company
1151 Harbor Bay Pkwy., Suite 101
Alameda, CA 94502
Phone: 510.517.7874
Fax: 866.848.1224
http://www.skancpa.com
 
 

January 18, 2011

Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
 
In re:
CFO CONSULTANTS, INC.
 
   
   
FEI #:
42-1749358
 
 
Ladies and Gentlemen:

We have read the statements by CFO Consultants, Inc. included under Item 4.01 of its Current Report on Form 8-K dated as of the date hereof and we agree with such statements as they relate to our firm.

This is to confirm that the client-auditor relationship between CFO Consultants, Inc. (Commission File No. 333-149294) and Sam Kan & Company has ceased.

Very truly yours,


/s/ Sam Kan

Sam Kan & Company