MICHAEL T. STUDER CPA P.C.
18 East Sunrise Highway, Suite 311
Freeport, NY 11520
Phone : (516) 378-1000
Fax : (516) 546-6220


December 16, 2009.



Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549



Dear Ladies and Gentlemen:

We are the predecessor independent registered public
accounting firm for Microelectronics Technology Company
(the "Company"). We have read the Company's disclosure set
forth in Item 4.01 Changes in Registrant's Certifying
Accountants of the Company's Current Report on Form 8-K/A
dated December 16, 2009 (the "Current Report") and are in
agreement with the disclosures in the Current Report,
insofar as it pertains to our firm, Michael T. Studer CPA P.C.


Yours truly yours,


/s/  Michael T. Studer
     Michael T. Studer
    President