8-K

              U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON,
                                   D.C. 20549
                                    FORM 8-K
                                 CURRENT REPORT
     PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

        DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) January 2, 2006


                                  SHINECO, INC.
           (Name of small business issuer as specified in its charter)

      Delaware                     000-50913                   52-2175898
(State or other jurisdiction       (Commission            (I.R.S. Employer
    of incorporation)              File Number)             Identification No.)

    515 Madison Avenue, New York, NY                10022
(Address of principal executive offices)         (Zip code)

  Registrant's telephone number, including area code   (212) 755-3631


  (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below): [] Written
communications pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)
[]   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)
[]   Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))
[]   Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c)).





Section 4 - Matters Related to Accountants and Financial Statements

Item 4.01 Changes in Registrant's Certifying Accountant.

a) On or about January 1, 2006, Child, Sullivan & Company, the principal
accountant for Shineco, Inc. (the "Company") changed its accounting practice
from a corporation to a professional limited liability company named Child, Van
Wagoner & Bradshaw, PLLC. As this is viewed as a separate legal entity, the
Company terminated its accounting arrangement with Child, Sullivan & Company as
principal accountant and engaged Child, Van Wagoner & Bradshaw, PLLC, as the
Company's principal accountants for the Company's fiscal year ending December
31, 2005 and the interim periods for 2005 and 2006. The decision to change
principal accountants was approved by the Audit Committee of the Company's Board
of Directors and subsequently approved by the Board of Directors.

None of the reports of Child, Sullivan & Company, on the Company's financial
statements for either of the past two years or subsequent interim period
contained an adverse opinion or disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope or accounting principles.

There were no disagreements between the Company and Child, Sullivan & Company,
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which, if not resolved to the
satisfaction of Child, Sullivan & Company, would have caused them to make
reference to the subject matter of the disagreement in connection with its
report. Further, Child, Sullivan & Company has not advised the Registrant that:

1) internal controls necessary to develop reliable financial statements did not
   exist; or

2) information has come to the attention of Child, Sullivan & Company which made
   it unwilling to rely upon management's representations, or made it unwilling
   to be associated with the financial statements prepared by management; or

3) the scope of the audit should be expanded significantly, or information has
   come to the attention of Child, Sullivan & Company that they have concluded
   will, or if further investigated might, materially impact the fairness or




   reliability of a previously issued audit report or the underlying financial
   statements, or the financial statements issued or to be issued covering the
   fiscal year ending December 31, 2005.

(b) On or about January 2, 2006 the Registrant engaged Child, Van Wagoner &
   Bradshaw, PLLC as its principal accountant to audit the Registrant's
   financial statements as successor to Child, Sullivan & Company. During the
   Registrant's two most recent fiscal years or subsequent interim period, the
   Registrant has not consulted with the entity of Child, Van Wagoner &
   Bradshaw, PLLC regarding the application of accounting principles to a
   specific transaction, either completed or proposed, or the type of audit
   opinion that might be rendered on the Registrant's financial statements, nor
   did the entity of Child, Van Wagoner & Bradshaw, PLLC provide advice to the
   Registrant, either written or oral, that was an important factor considered
   by the Registrant in reaching a decision as to the accounting, auditing or
   financial reporting issue.

Further, during the Registrant's two most recent fiscal years or subsequent
interim period, the Registrant has not consulted the entity of Child, Van
Wagoner & Bradshaw, PLLC on any matter that was the subject of a disagreement or
a reportable event.

Section 9 - Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits.

Exhibit
Number    Descriptions

 16.1     Letter from Child, Sullivan & Company dated January 2, 2006 regarding
                     change in certifying accountant

                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


Date:    January 2, 2006      By: /s/ Yuying Zhang
                                      Yuying Zhang, President

EX-16

Exhibit 16.1 Letter on change of certifying accountant:


Child, Sullivan & Company
A Professional Corporation Of Certified Public Accountants
1284 W. Flint Meadow Dr. Suite D
Kaysville, Utah  84037      (801) 927-1337



January 2, 2006


Securities and Exchange Commission
450 5th Street, Northwest
Washington, D.C. 20549


Ladies and Gentlemen:

The firm of Child, Sullivan & Company was previously principal accountant for
Shineco, Inc. (the "Company") and reported on the financial statements of the
Company for the years ended December 31, 2004 and 2003. On or about January 1,
2006, we changed our accounting practice from a corporation to a professional
limited liability company, Child, Van Wagoner & Bradshaw, PLLC. We have read the
Company's statements included under Item 4.01 of its Form 8-K dated January 2,
2006, and agree with such statements.


Very truly yours,

/s/ Child, Sullivan & Company

Child, Sullivan & Company