EX-7.1 2 v205463_ex7-1.htm Unassociated Document
ACSB
Acquavella, Chiarelli, Shuster, Berkower & Co., LLP                         
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Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549


We have read Item 4.02 of the Current Report on Form 8-K being filed herewith by Rongfu Aquaculture, Inc and are in agreement with the statements made therein insofar as they relate to our firm. We have no basis to agree or disagree with other statements contained therein.

Respectfully submitted,


/s/ Acquavella, Chiarelli, Shuster, Berkower & Co., LLP


Acquavella, Chiarelli, Shuster, Berkower & Co., LLP

New York, NY
December 14, 2010



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