LehmanBrown

6/F Dongwai Diplomatic Office building
23 Dongzhimenwai Dajie
Beijing 100600, China


                         REPORT OF INDEPENDENT AUDITORS


To the Board of Directors and Shareholders
Hunan Tongxin Enterprise Co., Ltd.
Changsha Hunan Province the People's Republic of china



We consent to the use in this Registration Statement on Form S-4/A of our report
dated July 31, 2007, relating to the financial statements of Hunan Tongxin
Enterprise Co., Ltd., and its subsidiaries, and to the reference to our Firm
under the caption "Experts" in the Form S-4/A.



/s/ LehmanBrown Lu Hua CPA Firm
    Beijing, China




January 29, 2008