[Mantyla MCREYNOLDS LLC logo]

The CPA. Never Underestimate The Value.(SM)



April 18, 2005


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC


Dear Sir/Madam:

We have read the statements included in the Form 8-K dated April 1, 2005, of
Rescon Technology Corp., to be filed with the Securities and Exchange Commission
and are in agreement with the statements contained in Item 4.01(A) insofar as
they relate to our dismissal and our audit for the year ended August 31, 2004,
and our reviews of interim financial statements. We are not in a position to
agree or disagree with the statements in Item 4 regarding the engagement another
CPA or the approval of such engagement by the Board of Directors.

Very truly yours,



Mantyla McReynolds




       5872 South 900 East, Suite 250  o  Salt Lake City, Utah 84121
                     (801) 269-1818  o  Fax (801) 266-3481