Attached files
| file | filename |
|---|---|
| 8-K - American Smooth Wave Ventures, Inc. | v208536_8k.htm |
| EX-2.1 - American Smooth Wave Ventures, Inc. | v208536_ex2-1.htm |
| EX-10.7 - American Smooth Wave Ventures, Inc. | v208536_ex10-7.htm |
| EX-10.1 - American Smooth Wave Ventures, Inc. | v208536_ex10-1.htm |
| EX-10.4 - American Smooth Wave Ventures, Inc. | v208536_ex10-4.htm |
| EX-10.3 - American Smooth Wave Ventures, Inc. | v208536_ex10-3.htm |
| EX-10.5 - American Smooth Wave Ventures, Inc. | v208536_ex10-5.htm |
| EX-10.2 - American Smooth Wave Ventures, Inc. | v208536_ex10-2.htm |
| EX-10.6 - American Smooth Wave Ventures, Inc. | v208536_ex10-6.htm |
| EX-99.2 - American Smooth Wave Ventures, Inc. | v208536_ex99-2.htm |
| EX-99.1 - American Smooth Wave Ventures, Inc. | v208536_ex99-1.htm |
January
21, 2011
Securities
and Exchange Commission
450 Fifth
Street, NW
Washington,
D.C. 20549
|
In
re:
|
AMERICAN
SMOOTH WAVE
VENTURES,
INC
|
|
FEI
#:
|
26-3036101
|
Ladies
and Gentlemen:
We have
read the statements by American Smooth Wave Ventures, 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 American Smooth Wave
Ventures, Inc. (Commission File No. 333-152849) and Sam Kan & Company has
ceased.
Very
truly yours,
Sam Kan
& Company