EX-1
from 8-K/A
1 page
Exhibit 16.1 Jimmy C.H. Cheung & Co. Certified Public Accountants Members of Kreston International Registered With the Public Company Accounting Oversight Board Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.E. Washington, D.C. 20549 Ref: North American Gamin and Entertainment Corporation We Have Read the Statements That We Understand North American Gaming and Entertainment Corporation Will Include Under Item 4.01 of Its Form 8-K Report It Will File Regarding the Recent Change of Its Certifying Accountants. We Agree With the Statements Made Regarding Our Firm. We Have No Basis to Agree or Disagree With the Other Statements Made Under Item 4.01. Very Truly Yours, /S/ Jimmy C.H. Cheung & Co. - Jimmy C.H. Cheung & Co. Certified Public Accountants Hong Kong, September 12, 2008 1607 Dominion Centre, 43 Queen's Road East, Wanchal, Hong Kong Telephone: (852) 25295500 Fax: (852) 28651067 Email : JIMMY.CHEUNG@JCHEUNGCO.HK Website : HTTP://WWW.JIMMYCHEUNGCO.com Kreston International a Global Association of Independent Accountants and Business Advisors
12/34/56
