Sitoa Global Inc.
2225 East Bayshore Rd, Suite 200
Palo Alto, CA 94303
May 3, 2012
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549
Att: Yong Kim, Sitoa Global Inc. Form 8-K, filed April 30, 2012
Dear Ms. Kim,
In response to your comment letter dated May 2, 2012, we filed an amended Form 8-K today including the required letter from our former auditor as Exhibit 16.1. The letter confirms that our auditor agrees with the statements made in the amended Form 8-K.
We further acknowledge that:
• we are responsible for the adequacy and accuracy of the disclosure in the filing;
• staff comments or changes to disclosure in response to staff comments do not foreclose the
Commission from taking any action with respect to the filing; and
• | we may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States. |
Best regards,
/s/ George Yu
George Yu President & CEO Sitoa Global Inc.