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file filename
8-K - Sabre Industrial, Inc.v218323_8k.htm
Exhibit 16.1


Michael F. Cronin, CPA
 
687 Lee Road, Ste 210
Rochester, NY 14606
407-754-7027
email mikeccpa@aol.com
1574 Eagle Nest Circle
Winter Springs, FL 32708

April 6, 2011
 
Securities & Exchange Commission
100 F Street NE
Mail Stop 6010
Washington, DC 20549

Dear Sir/Madam:

Tsingyuan Brewery Ltd. (f/k/a Sabre Industrial, Inc.)  (the “Company”) has made available to me a copy of its Current Report on Form 8-K, dated September 24, 2010 in which it provides information pursuant to item 4.01 with regard to “Changes in Registrant’s Certifying Account”.

I have reviewed the disclosure under Item 4.01 and agree with its statements concerning the scope and results of my engagement as the Company’s prior auditor.
 
         
Sincerely,        
         
         
/s/ Michael F. Cronin
       
Michael F. Cronin
   
 
 
Certified Public Accountant
NY, FL