Attached files

file filename
EX-3.2 - EX-3.2 - SINO MERCURY ACQUISITION CORP.fs12014ex3ii_sinomercury.htm
EX-3.1 - EX-3.1 - SINO MERCURY ACQUISITION CORP.fs12014ex3i_sinomercury.htm
EX-4.3 - EX-4.3 - SINO MERCURY ACQUISITION CORP.fs12014ex4iii_sinomercury.htm
EX-4.2 - EX-4.2 - SINO MERCURY ACQUISITION CORP.fs12014ex4ii_sinomercury.htm
EX-5.1 - EX-5.1 - SINO MERCURY ACQUISITION CORP.fs12014ex5i_sinomercury.htm
EX-4.1 - EX-4.1 - SINO MERCURY ACQUISITION CORP.fs12014ex4i_sinomercury.htm
EX-4.4 - EX-4.4 - SINO MERCURY ACQUISITION CORP.fs12014ex4iv_sinomercury.htm
EX-10.1 - EX-10.1 - SINO MERCURY ACQUISITION CORP.fs12014ex10i_sinomercury.htm
EX-10.6 - EX-10.6 - SINO MERCURY ACQUISITION CORP.fs12014ex10vi_sinomercury.htm
EX-23.1 - EX-23.1 - SINO MERCURY ACQUISITION CORP.fs12014ex23i_sinomercury.htm
EX-99.3 - EX-99.3 - SINO MERCURY ACQUISITION CORP.fs12014ex99iii_sinomercury.htm
S-1 - S-1 - SINO MERCURY ACQUISITION CORP.d31491.htm
EX-3.3 - EX-3.3 - SINO MERCURY ACQUISITION CORP.fs12014ex3iii_sinomercury.htm
EX-10.5 - EX-10.5 - SINO MERCURY ACQUISITION CORP.fs12014ex10v_sinomercury.htm
EX-10.3 - EX-10.3 - SINO MERCURY ACQUISITION CORP.fs12014ex10iii_sinomercury.htm
EX-10.2 - EX-10.2 - SINO MERCURY ACQUISITION CORP.fs12014ex10ii_sinomercury.htm
EX-99.2 - EX-99.2 - SINO MERCURY ACQUISITION CORP.fs12014ex99ii_sinomercury.htm
EX-99.1 - EX-99.1 - SINO MERCURY ACQUISITION CORP.fs12014ex99i_sinomercury.htm
EX-14 - EX-14 - SINO MERCURY ACQUISITION CORP.fs12014ex14_sinomercury.htm
Exhibit 16.1
 
   
 
 
July 18, 2014
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

 
Ladies and Gentlemen:

We have read Sino Mercury Acquisition Corp’s statements included in this Registration Statement Form S-1 dated July 18, 2014 and are in agreement with the statements contained therein concerning our firm in response to Item 304(a) of Regulation S-K.
 
 
Very truly yours,

/s/ Rothstein Kass

Rothstein Kass