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8-K/A - FORM 8-K/A - MICROELECTRONICS TECHNOLOGY Comicroelectonicsauditor_8ka.htm














February 9, 2012



Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549



Commissioners:


We have read the statements made by Microelectronics Technology Company (copy attached), which were filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Microelectronics Technology Company dated February 7, 2012. We agree with the statements concerning our Firm in Item 4.01 of such Form 8-K.   


Yours truly,  

MANNING ELLIOTT LLP



/s/ “Manning Elliott LLP”



Chartered Accountants

Vancouver, Canada