Exhibit 16.1

                      Letterhead of BDO Shanghai Zhonghua






January 21, 2005

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







We have been  furnished  with a copy of the  response to Item 4.01 of Form 8-K/A
for the event  that  occurred  on  January  4,  2005,  to be filed by our former
client,  the China Digital  Wireless,  Inc. We agree with the statements made in
response to that Item insofar as they relate to our Firm.


Very truly yours,

/s/ BDO Shanghai Zhonghua

BDO Shanghai Zhonghua

Certified Public Accountants