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8-K - CONVERTED BY EDGARWIZ - Zhong Ya International Ltdwlucform8kauditorchange.htm

EX-16.1

August 14, 2013

 

 

Securities and Exchange Commission

100 F Street, NE

Washington, DC  20549

 

 

Re:  Western Lucrative Enterprises, Inc.

 


Ladies and Gentlemen:


I have read the statements made by Western Lucrative Enterprises, Inc., which were provided to me and which I understand will be filed with the Securities and Exchange Commission pursuant to Item 4.01 of its Form 8-K, regarding the change in certifying accountant.  I agree with the statements concerning our firm in such Current Report on Form 8-K.  I have no basis to agree or disagree with other statements made under Item 4.01.

 

I hereby consent to the filing of the letter as an exhibit to the foregoing report on Form 8-K.

 

 

 

Yours very truly,

 

/s/ Sam Kan