EXHIBIT 99.3

Date: 6 December 2005

The Board of Directors
CHINA CABLE & COMMUNICATION, INC.
No.22 Bei Xin Cun Hou Street
Xiang Shan
Haidan District
Beijing 100093 PRC

Dear Sirs,

RE: CHINA CABLE AND COMMUNICATION, INC.

I hereby  tender my  resignation  as Director of the Company  with effect from 6
December 2005.

I confirm  that I have no claim  against  the Company in respect of fees nor for
compensation for loss of office.

Yours faithfully,

                                                /s/ Yau-Sing Tang
                                                --------------------------------
                                                Yau-Sing Tang