Re:
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Ever-Glory International Group, Inc. | |
Form 8-K Item 4.01 | ||
Filed December 18, 2007 | ||
File
No. 000-28806
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1.
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We
note your disclosure that you terminated the firm of Jimmy C.H. Cheung
& Co. as your accountants. Amend your filing to state
whether the former accountants resigned, declined to stand for re-election
or were dismissed. Refer to Item 304(a)(1)(i) of Regulation
S-B.
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Response: Jimmy C.H. Cheung & Co. was dismissed as the Company’s accountants. We have made such disclosure in the Company’s Amendment No. 2 of the Form 8-K Current Report, a copy of which accompanies this letter. | ||
2.
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We
note your disclosure that you will file a copy of Cheung & Co.’s
letter as an Exhibit. To the extent that you make changes to
the Form 8-K to comply with our comments, please obtain and file
an
updated Exhibit 16 letter from the former
accountants stating whether the accountants agree with the statements
made
in your revised Form 8-K.
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Very truly yours, | |||
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/s/ Kang Yihua | |
Ever-Glory International Group Limited | |||
By: Kang Yihua | |||
Its: Chief Executive Officer |