Attached files
| file | filename |
|---|---|
| 8-K/A - American Smooth Wave Ventures, Inc. | v209331_8ka.htm |
 |
 |
January
28, 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/A 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