Attached files
| file | filename |
|---|---|
| GRAPHIC - CHINA VITUP HEALTH CARE HOLDINGS, INC. | exhibit161.pdf |
| 8-K - CHINA VITUP HEALTH CARE HOLDINGS, INC. | cvphform8k_changeofauditorfi.htm |
KABANI & COMPANY, INC.
Certified Public Accountants
6033 West Century Blvd., Suite 810, Los Angeles, CA 90045
Phone (310) 568-1625 Fax (310) 410-0371 www.kabanico.com
July 11, 2011
Office of the Chief Accountant Securities and Exchange Commission 100 F Street North East Washington, DC 20549
Re: CHINA VITUP HEALTH CARE HOLDINGS, INC.
File No. 000-52489
We have read the statements that we understand CHINA VITUP HEALTH CARE HOLDINGS, INC. will include under Item 4.01 of the Form 8-K report, dated July 07, 2011 that it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.
Very truly yours,
