Attached files

file filename
8-K - AUDITOR DISMISSAL - Datone, Incauditordismissaldraft22810.htm

[auditordismissal161exhibi001.jpg]




March 4, 2011

  

  

Office of the Chief Accountant

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-7561

United States


Qingdao Footwear Inc.-SEC FILE No. 000-53075

Dear Sir or Madam:

We are the former independent auditors for Qingdao Footwear Inc. (the “Company”). We have read the Company’s current report on 8-K dated March 4, 2011 and are in agreement with the disclosure in Item 4.01, insofar as it pertains to our firm. We have no basis to agree or disagree with other statements of the Company contained therein.

Yours truly,

/MaloneBailey, LLP

MALONEBAILEY, LLP



[auditordismissal161exhibi002.jpg]